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About Chapter 1 - Statement of Financial Position
This document provides an overview of the key concepts in preparing a statement of financial position according to PAS 1. It discusses the components of a complete set of financial statements, current/noncurrent classification of assets and liabilities, and the general features and required disclosures of a statement of financial position, such as materiality, comparability, and classification of items. It also covers the classification of current assets and liabilities, presentation of deferred taxes, and minimum line items to be presented.
Detailed Information
| Author: | ['kimkim'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 64 |
| Language: | English |
| Format: | |
| Price: | FREE |
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