Financial statements are prepared for users who rely on the information to understand an entity’s financial position, financial performance, and cash flows to make their business decisions. IAS 1 Presentation of Financial Statements is the Standard that governs the presentation of general purpose financial statements. In this CPE-eligible eLearning course (1.0 CPE), you will learn about the financial presentation requirements, including the various types of financial statements, their structure, and general features used as a basis for their preparation.