Page 6 - PowerPoint Presentation
P. 6

PRESENTATION OF FINANCIAL STATEMENTS




            Outcomes






            • Identify the objective and scope of IAS 1 Presentation of
               financial statements.


            • Identify under which circumstances the standard should

               be applied.


            • Discuss the objective of financial statements.


            • Specify the components of financial statements.



            • Specify and discuss the overall considerations with the
               preparation of financial statements.


            • Prepare financial statements in accordance with the

               requirements in IAS 1 Presentation of financial

               statements.


            • Disclose relevant information as required by IAS 1

               Presentation of financial statements.

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