Financial Accounting and Reporting FAC1601 Semesters 1 and 2 ____2020

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Learning outcomes .............................................................................................................. 4 Key concepts .......................................................... ................................................................ 5 1.1 Introduction ................................................................................................................. 6 1.2 Conceptual framework for financial reporting .............................................................. 7 1.3 Applicable international financial reporting standards ................................................ 12 1.4 Presentation of financial statements (IAS 1) .............................................................. 13 1.5 Financial instruments ................................................................................................ 17 1.6 An illustration of disclosure according to the requirements of IAS 1 and IFRS 9 ....... 19 1.7 Exercises and solutions ............................................................................................ 20 Self-assessment ................................................................................................................ 24 [Show More]

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