Page 38 - Finac1 Test 1 slides
P. 38

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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