Any standard detailing the distribution of Account Categories?

Question

Hello eveyrone,

Do we have any standard (IFRS or IAS) that details or mentions the different Accounts' categories?

Example:
1 - Assets
2 - Liabilities
3 - Equity
4 - Direct Revenue
5 - Operating Expenses
6 - Non-operating income & Expenses

Answer 1

IAS 1 - Presentation of Financial Statements

Comments

I couldn't find a reference in IAS 1. Checked it twice, and couldn't locate it.
Can you provide me with the respective par please?