Page 8 - PowerPoint Presentation
P. 8

PRESENTATION OF FINANCIAL STATEMENTS





            General Features Of Financial Statements







            • It talks about fair presentation and compliance with


                IFRS.



            • It covers these definitions and issues:


                    • Going concern


                    • Accrual basis of accounting


                    • Materiality and aggregation


                    • Offsetting


                    • Frequency of reporting

                    • Comparative information


                    • Consistency of presentation




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