Page 8 - Finac1 Test 1 slides - 3. Presentation of Financial Statements
P. 8

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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