Financial accounting and reporting II
Abstract
Description
1.Legal background to the preparation of financial statements; 2 IAS 1: Presentation of financial statements; 3 IAS 7: Statements of cash flows; 4 Consolidated accounts: Statements of financial position – Basic approach; 5 Consolidated accounts: Statements of financial position – Complications; 6 Consolidated accounts: Statements of comprehensive income; 7 IAS 16: Property, plant and equipment; 8 IAS 38: Intangible assets; 9 IAS 17: Leases; 10 IAS 37: Provisions, contingent liabilities and contingent assets and IAS 10: Events after the reporting period; 11 IAS 8: Accounting policies, changes in accounting estimates
and errors...