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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