IAS 1

[Machine translation] The document addresses the Purposes and the scope of application of the international accounting standard IAS 1. The purpose and content of the financial statements. Definitions of a general nature and of a specific nature. The general aspects; reliable presentation, business continuity, accounting for competence, relevance and aggregation, compensation, frequency of the information, comparability of the information, uniformity of presentation. Identifying the balance sheet. Statement of financial position-, financial (or 'balance sheet'). Comprehensive income statement. Statement of the other components of the comprehensive income statement. Statement of changes in equity. Financial statement (referral). Notes to the financial statements (or 'supplementary note').