[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-156264-en":3,"doc-seo-156264-105":31,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},156264,1374391974585,"Genevieve","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","Financial Reporting Notes by Zubair Saleem - IFRS 18 Presentation and disclosure in Financial Statements","Training notes for financial reporting standards prepared by Zubair Saleem for SKANS School of Accountancy Lahore, focused on IFRS 18 requirements for presentation and disclosure in general-purpose financial statements. The content explains the scope of IFRS 18, reporting frequency, and the need for comparative information across periods, including additional comparative disclosure when accounting policy changes occur. It also describes aggregation and disaggregation principles to present structured, decision-useful summaries, supported by illustrative financial statement line items.","Financial Reporting  \nNotes by Zubair Saleem  \nSKANS School of Accountancy Lahore  \nTable of Content  \nContents  \nChapter-1 IFRS-18 Presentation and disclosure in Financial Statements....................................... 2  \nChapter-2 IAS 16 PPE  \nChapter-3 Investment property ....................................................................................................... 16  \nChapter-4 IFRS-9 Financial instruments ........................................................................................... 20  \nChapter 5-IAS-32 Presentation of Financial Instruments............................................................... 25  \nChapter-6 IFRS-16 Leases ................................................................................................................ 28  \nChapter-7 IFRS-15 Revenue from Contracts with Customers .........................................................36  \nChapter-8 IAS-12 Tax ........................................................................................................................ 43  \nChapter-9 Final accounts..................................................................................................................47  \nChapter-10 Intangible assets ...........................................................................................................48  \nChapter-11 IAS-37 Provision contingent liability and contingent assets ......................................52  \nChapter 12 IAS-36 Impairment of Non-current assets.................................................................... 54  \nChapter-13 “CONSOLIDATION”....................................................................................................... 57  \nChapter-14 IAS-28 Investment in associate .................................................................................... 73  \nChapter-15 Consolidated Statement of Comprehensive Income ...................................................75  \nChapter-16 IAS-8 Change in accounting policy, Estimates and Errors...........................................82  \nChapter-17 IFRS 5 Asset held for sale & Discontinued operations..................................................84  \nChapter 18 IAS-10 Events After Reporting period............................................................................. 1  \nChapter 19 IAS-21 Translation of foreign currency Transactions ..................................................... 3  \nChapter 20-IAS – 33 “EARNING PER SHARE”.....................................................................................4  \nChapter 21-IAS-41 Agriculture ........................................................................................................... 9  \nChapter 22 IFRS-13 Fair Value Measurement ................................................................................. 12  \nChapter-23 Interpretation of financial statements-Ratio analysis................................................ 14  \nChapter 24 IAS-12 Deferred Tax ...................................................................................................... 17  \nChapter 25 IAS-7 Statement of Cashflows....................................................................................... 22  \nChapter 26 IASB Framework .............................................................................................................. 1  \nChapter 27 IAS-23 Borrowing cost ..................................................................................................... 6  \nChapter 28 Government Grants......................................................................................................... 7  \nIFRS 18-Presentation and disclosure in Financial Statements  \n1.Scope  \nIFRS 18 applies to all general-purpose financial statements that are prepared and presented in accordance with International Financial Reporting Standards  \nGeneral purpose financial statements are those intended to serve users who are not in a position to require financial report","cbCaiv9zh2YFyXGy","https://ap.wps.com/l/cbCaiv9zh2YFyXGy","pdf",9384005,2,1,120,"English","en",105,"# Chapter-1 IFRS-18 Presentation and disclosure in Financial Statements\n## Scope\n## Frequency of Reporting\n## Comparative Information\n## Aggregation and Disaggregation\n# Chapter-2 IAS 16 PPE\n# Chapter-3 Investment property\n# Chapter-4 IFRS-9 Financial instruments\n# Chapter-5 IAS-32 Presentation of Financial Instruments\n# Chapter-6 IFRS-16 Leases\n# Chapter-7 IFRS-15 Revenue from Contracts with Customers\n# Chapter-8 IAS-12 Tax\n# Chapter-9 Final accounts\n# Chapter-10 Intangible assets\n# Chapter-11 IAS-37 Provision contingent liability and contingent assets\n# Chapter-12 IAS-36 Impairment of Non-current assets\n# Chapter-13 CONSOLIDATION\n# Chapter-14 IAS-28 Investment in associate\n# Chapter-15 Consolidated Statement of Comprehensive Income\n# Chapter-16 IAS-8 Change in accounting policy, Estimates and Errors","[{\"question\":\"What type of financial statements does IFRS 18 apply to?\",\"answer\":\"IFRS 18 applies to all general-purpose financial statements prepared and presented under International Financial Reporting Standards for users who do not require reports tailored to specific information needs.\"},{\"question\":\"How often must a complete set of financial statements be provided?\",\"answer\":\"A complete set of financial statements must be provided at least annually, typically for one year or 52 weeks.\"},{\"question\":\"What comparative information must be included, and when can it require extra years?\",\"answer\":\"Comparative information for at least one preceding reporting period should be provided, including amounts and relevant narrative information. If there is a change in accounting policy, two years’ comparative information should be presented.\"}]","Financial Reporting Notes by Zubair Saleem - IFRS 18 Presentation and disclosure in Financial Statements | PDF",1787955536,302,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"financial-reporting-notes-by-zubair-saleem-ifrs-18-presentation-and-disclosure-in-financial-statements","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,48,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":20},"https://docshare.wps.com/document/","Document",{"item":49,"name":12,"@type":44,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/financial-reporting-notes-by-zubair-saleem-ifrs-18-presentation-and-disclosure-in-financial-statements/156264/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-11","2026-08-28",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"What type of financial statements does IFRS 18 apply to?","Question",{"text":75,"@type":76},"IFRS 18 applies to all general-purpose financial statements prepared and presented under International Financial Reporting Standards for users who do not require reports tailored to specific information needs.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"How often must a complete set of financial statements be provided?",{"text":80,"@type":76},"A complete set of financial statements must be provided at least annually, typically for one year or 52 weeks.",{"name":82,"@type":73,"acceptedAnswer":83},"What comparative information must be included, and when can it require extra years?",{"text":84,"@type":76},"Comparative information for at least one preceding reporting period should be provided, including amounts and relevant narrative information. 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