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2 Presentation of Financial Statements - Lecture Notes PDF PDF

14 Pages·2020·English
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by ['Catherine Rivera']| 2020| 14 pages| English

About 2 Presentation of Financial Statements - Lecture Notes PDF

The document discusses the key requirements for presenting financial statements under IFRS. It defines general purpose financial statements as those intended to meet the needs of external users. A complete set of financial statements includes the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity, statement of cash flows, notes, and comparative information. Financial statements aim to provide useful information to users for economic decision making by reporting on a company's assets, liabilities, equity, income, expenses and cash flows.

Detailed Information

Author:['Catherine Rivera']
Publication Year:2020
Pages:14
Language:English
Format:PDF
Price:FREE
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