lancar (current and noncurrent). Jika penyajian berdasarkan likuiditas menyediakan informasi
yang dapat diandalkan dan lebih relevan mungkin pemisahan lancar dan tidak lancar dapat
dihilangkan.
IAS 1 menyebutkan bahwa item-item minimum yang harus ada pada statement of
financial position adalah:
a.
Property, plant and equipment
b.
Investment property
c.
Intangible assets
d.
Financial assets
e.
Investment yang dihitung dengan equity method
f.
Biological assets
g.
Inventories
h.
Trade and other receivables
i.
Cash and cash equivalents
j.
Assets held for sale
k.
Trade and other payables
l.
Provisions
m.
Financial liabilities
n.
Liabilities and assets for current tax
o.
Deferred tax liabilities and deferred tax assets
p.
Liabilities included in disposal groups
q.
Non-controlling interest, disajikan dengan equity method
r.
Issued capital and reserves attributable to owners of the parent
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