Regulatory Framework

This is not available as a Single Subject.

Main Topics of Study:

Preparation of the Statement of Profit or Loss

  • The preparation of the statement of profit or loss and other comprehensive income – in accordance with IAS 1

Preparation of the Statement of Financial Position

  • The preparation of the statement of financial position – in accordance with IAS 1

Historical Aspects of Reporting Standards

  • The historical developments and necessity for financial reporting standards

Reporting Standards

  • The study of a number of important specific accounting standards

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