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Chapter 1

Introduction to published accounts

Outcome

By the end of this session you should be able to:

 prepare an entity’s financial statements in accordance with prescribed structure
and content

 prepare and explain the contents and purpose of the statement of changes in
equity

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 1 of your Study Text

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