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الموضوع: Presentation of financial statements

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    Presentation of financial statements

    This International Public Sector Accounting Standard (IPSAS) is drawn primarily
    from International Accounting Standard (IAS) 1 (Revised 2003), Presentation of
    Financial Statements, published by the International Accounting Standards Board
    (IASB). Extracts from IAS 1 are reproduced in this publication of the International
    Public Sector Accounting Standards Board (IPSASB) of the International
    Federation of Accountants (IFAC) with the permission of the International
    Financial Reporting Standards (IFRS) Foundation.
    The approved text of the International Financial Reporting Standards (IFRSs) is
    that published by the IASB in the English language, and copies may be obtained
    directly from IFRS Publications Department, First Floor, 30 Cannon Street,
    London EC4M 6XH, United Kingdom.
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