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ACCT1511 - Accounting and Financial Management 1B Finals Notes

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ACCT1511 - Accounting and Financial Management 1B Finals Notes. Topics include: Rules and Principles, Assets - General Principles, Liabilities, Equity, Income and Expense Recognition, Cashflows, Financial Statement Analysis, Costing and Budgeting.

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23 Pages Complete Study Notes 1-2 Years old
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5 Ex Credits


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Topics this document covers:
Economy Accounting Finance Asset Financial markets Valuation Balance sheet Equity Shareholders Goodwill Financial ratio Bond
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Economy Accounting Finance Asset Financial markets Valuation Balance sheet Equity Shareholders Goodwill Financial ratio Bond
Sample Text:
• Principles-­‐based accounting provides a conceptual basis for accountants to follow instead of a list of detailed rules. o Relies on ethical use of professional judgement in applying standards. • The US accounting standards as issued by FASB are more or less rules-­‐based as it relies on many rules and procedures. • The Australian Accounting Standards Board issues the Australian Accounting Standards which are more or less exactly the same as the IFRS. ▪ That also naturally means that Australian accounting standards are more or less principle based The Conceptual Framework States the: • Objective of general purpose financial reporting • The qualitative...
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