ACCA Financial Reporting Paper F7 BPP Course Notes
Teks penuh
Dokumen terkait
Disclosures ), disclosure and recognition of post-statement of financial position events in IAS 10 ( Events after the Balance Sheet Date ), segment reporting IFRS provisions in IFRS 8
(a) Prepare the consolidated income statement for the year ended 31 March 2009 and the consolidated statement of financial position at that date..
– deducted from the carrying amount of the asset in the statement of financial position (i.e. being recognised over the useful life of the asset by means of a
¾ To provide information about historical changes in cash and cash equivalents by means of a statement of cash flows which classifies cash flows during the period from..
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 ’
(c) If it is assumed that one of the purposes of financial reporting is to help users predict future cash flows, then fair value accounting will assist in this prediction as fair
Balance Sheet Statement of Cash Flows When making investment decisions, external users of financial statements examine a company's ability to generate net cash flows, which can be
After analyzing the financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Changes in Stockholder’s Equity, I would rather invest or lend
