中国领先ACCA培训中心，官方认可黄金级机构http://Acca.Gaodun.Cn高顿ACCA研究中心：中国上海虹口区中山北一路369号课程咨询：上海虹口021-61999158上海徐汇021-61679188远程课程：021-60520476EvolutionandMainFeaturesofIAS1Issuedasat1Jan2012-RelevanttopaperP2InternationalAccountingStandard1PresentationofFinancialStatements(IAS1)setsoverallrequirementsforthepresentationoffinancialstatements,guidelinesfortheirstructureandminimumrequirementsfortheircontent.Thecurrentlyeffectiveversion,issuedasat1Jan2012,isnotalwayswhatitturnsouttobe;rather,ithasseveralstepstogetwhatitistoday.Thisarticleaddressesinbrieftheevolution‘curve’ofIAS1andthemainfeatureofcurrentversion.Evolution‘Curve’InApril2001theInternationalAccountingStandardsBoard(IASB)adoptedIAS1PresentationofFinancialStatements,whichhadoriginallybeenissuedbytheInternationalAccountingStandardsCommitteeinSeptember1997.IAS1PresentationofFinancialStatementsreplacedIAS1DisclosureofAccountingPolicies(issuedin1975),IAS5InformationtobeDisclosedinFinancialStatements(originallyapprovedin1977)andIAS13PresentationofCurrentAssetsandCurrentLiabilities(approvedin1979).InDecember2003theIASBissuedarevisedIAS1aspartofitsinitialagendaoftechnicalprojects.TheIASBissuedanamendedIAS1inSeptember2007,whichincludedanamendmenttothepresentationofownerchangesinequityandcomprehensiveincomeandachangeinterminologyinthetitlesoffinancialstatements.InJune2011theIASBamendedIAS1toimprovehowitemsofotherincomecomprehensiveincome(OCI)shouldbepresented.OtherIFRSshavemademinorconsequentialamendmentstoIAS1.TheyincludeIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004),IFRS7FinancialInstruments:Disclosures(issuedAugust2005),ImprovementstoIFRSs(issuedMay2008,April2009andMay2010)andIFRS9FinancialInstruments(issuedNovember2009andOctober2010).MainfeatureofcurrentversionIAS1affectsthepresentationofownerchangesinequityandofcomprehensiveincome.Itdoesnotchangetherecognition,measurementordisclosureofspecifictransactionsandothereventsrequiredbyotherIFRSs.Itrequiresanentitytopresent,inastatemento