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What is Understanding Published Accounts about?

This chapter discusses published accounts and financial statements. It covers preparing the statement of financial position, statement of changes in equity, statement of profit or loss and other comprehensive income, and statement of cash flows according to IAS 1. Not-for-profit and public sector entities have different financial aims than profit-oriented entities. Accounting standards are designed to measure and report financial performance accurately for all entities. The chapter includes practice exercis

Author

Davy KHSC

Language

EN