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ACCA Preparing Financial Statement

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A set of IFRS financial statements includes an income statement, balance sheet, statement of changes in equity, cash flow statement, accounting policies and notes to the

¾ A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources

Discuss the roles of the key fi nancial statements (income statement, balance sheet, cash fl ow statement, and statement of changes in owners ’ equity) in evaluating a company ’

Calculate the translation effects, evaluate the translation of a subsidiary ’ s balance sheet and income statement into the parent company ’ s currency, use the current rate method

An example of a simple financial statement position/balance sheet is presented below: Cash xxx Account Payable xxx Account Receivable xxx Bank Payable xxx Equipment xxx Total

ACCOUNT CLASSIFICATION AND PRESENTATION Normal Account Title Classifi cation Financial Statement Balance A Accounts Payable Current Liability Statement of Financial Position

Upper/Balance Sheet Lower/Cash Flow Statement a debit increase cash credit to balance - the remaining effect as net positive cash flow b debit increase accounts receivable credit

Chapter Outline The Balance Sheet or Asset and Liability A&L Statement Definition Working Capital Capitalization Working Relationship between the Balance Sheet and the P&L Statement