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IFRS5-1 Where can authoritative IFRS guidance be found related to the statement of financial position (balance...

IFRS5-1 Where can authoritative IFRS guidance be found related to the statement of financial position (balance sheet) and the statement of cash flows?

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Where can authoritative IFRS guidance be found related to the statement of financial position (balance sheet) and the statement of cash flows:-

In general, the disclosure requirements related to the balance sheet and the statement of cash flows are much more extensive and detailed in the U.S. IAS 1, Presentation of Financial Statements, provides the overall IFRS requirements for balance sheet and the statement of cash flows.

IAS No.1, revised, "Presentation of Financial Statements," provides authoritative guidance for balance sheet presentation under IFRS.

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