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Topic 2 Company Accounting

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Notes for Company Accounting lecture 2. Topic: Disclosure: Presentation of Financial Statements.

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8 Pages Partial Study Notes 1-2 Years old
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Topic 2 Company Accounting
Topics this document covers:
Business economics Accounting Economy Financial statements Financial capital Income statement Statement of changes in equity Financial regulation Balance sheet Cash flow statement Equity Retained earnings
This is a Partial Set of Study Notes

Partial Study Notes typically cover only single topics of a unit of study or do not cover multiple topics in significant detail. They are generally less than 20 pages in length.

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Topics this document covers:
Business economics Accounting Economy Financial statements Financial capital Income statement Statement of changes in equity Financial regulation Balance sheet Cash flow statement Equity Retained earnings
Sample Text:
Dep and impairment loss etc., they represent a true and fair view ▪ Summary of significant accounting policies ▪ Narrative descriptions or disaggregation of items e.g. depreciated assets ▪ Other explanatory information o Comparative information o A statement of financial position as at the beginning of the preceding period (if required) ▪ Change in accounting policy ▪ Errors or material events occurring after the end of reporting period 2.0 General features of financial statements - AASB101 outlines eight general features of a complete set of financial statements 1. Fa...
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