Page 31 - SBR Integrated Workbook STUDENT S18-J19
P. 31

Performance reporting and performance appraisal






                           Presentation of financial statements




               1.1   Components of financial statements

               According to IAS 1 Presentation of Financial Statements a complete set of financial
               statements includes:

                    a statement of financial position

                    a statement of profit or loss and other comprehensive income


                    a statement of cash flows

                    a statement of changes in equity

                    disclosure notes.















































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