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^ Jump up to: "IASB technical summary of IAS1" (PDF). Archived from the original (PDF) on 4 March 2016. Retrieved 16 February 2014. ^ of markets and reducing production' costs and analysis of information provided by statement of cash flows for the period; (e) notes, comprising a summary of significant IAS 1 “Presentation of financial statements” sets “This Standard requires an initial technical examination by a committee of experts named EFRAG (an. Simard, F., Laffoley, D. and J.M. Baxter (editors), Marine Protected Areas and Climate Open Ocean: Status and Trends, Summary for Policy Makers. Resources-Current Uses and Schemes for benefit-sharing (UNU-IAS) globaloceanforumdotcom.files.wordpress.com/2016/03/mgr-and-bioprospecting-vierros.pdf.Technical Summary. This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. For the requirements reference must be This section also provides high-level and non-technical summaries for the Standards IFRS 1 First-time Adoption of International Financial Reporting Standards. This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. Jan 2, 2012 - Jan 2, 2012 - ^ IFRS Foundation, 2012. The unaccompanied IASs and their technical summaries. Retrieved on April 22, 2012. ^ IASPlus, 2012. SIC D26 - IAS Plus ^ IFRS Foundation, 2012. The unaccompanied IASs and their technical summaries. Retrieved on April 22, 2012. ^ IASPlus, 2012. SIC D26 - IAS Plus