Darstellung des Jahresabschlusses nach IAS 1

The Board of the IASC approved IAS 1, Presentation of Financial Statements, in August 1997. The revised IAS 1 will replace the current IAS 1, IAS 5 and IAS 13 for periods beginning on or after 1 July 1998. The new standard sets out concepts about structure, content and overall considerations to be taken into account when issuing financial statements.