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About FA - ACCA Lecture Notes
The document provides an overview of financial accounting. It defines financial accounting as recording, analyzing, and reporting business transactions to provide information to users about a company's performance, financial position, and cash flows. It describes different business entities (sole trader, partnership, limited liability company) and users of financial statements. The key elements of financial reports are identified as the statement of financial position, income statement, and statement of cash flows. The document also discusses the regulatory framework for financial accounting, including the objectives and structure of the International Accounting Standards Board and conceptual framework.
Detailed Information
| Author: | ['mosesmuomelite'] |
|---|---|
| Publication Year: | 2024 |
| Pages: | 115 |
| Language: | English |
| Format: | |
| Price: | FREE |
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