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Chapter 1






                            Overview






                                                 Statement of Profit
                                                       or Loss




                                                 Statement of Profit
                                                 or Loss and Other
                     Statement of                                                    Statement of
                       Financial                  Comprehensive                      Changes in
                        Position                       Income                           Equity








                   Statement of                      COMPANY                            Accounting
                                                                                        Policies and
                    Cash Flows                      FINANCIAL                              Notes
                    (Chapter 22)                  STATEMENTS                          (not examinable)








                        Profit-                    Objectives                         Not-for-profit

                     orientated





















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