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Chapter 1




                           Overview












                                                      Qualitative
                                                    characteristics




                           Definintion of
                             financial                                          Concepts and
                             reporting                                           conventions








                                                          The
                                                      accounting
                                                     environment
                                                                                        Financial v
                    User groups                                                        Management
                                                                                        accounting










                                                                     Elements of
                                         Types of
                                      business entity                  financial
                                                                      statements


















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