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Elements of the Income Statement In this post, we are going to learn about the elements of the income statement. First of all, we should know what is income and what is an expense? We also call income statement as a profit and loss statement. To learn about the income statement, every student should have
The Elements of Financial Statements
The qualitative characteristics are applicable to all information contained in the financial statements. The following elements of the financial statements will be considered separately:
IAS 8 Accounting Policies are the principles and rules applied by an entity which specify how transactions are reflected in the financial statements. Where a standard exists in respect of a transaction, for example, IAS 8 Accounting Policies and estimates, the accounting policy is determined by applying that standard.
Components of Financial Statements
According to IAS 1 Presentation of Financial Statements, a complete set of financial statements has the following components: Other reports and statements in the annual report (such as a financial review, an environmental report or a social report) are outside the scope of IAS 1.
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How to Pass ACCA Papers in First Attempt? Dear Students, Everybody wants to know How to Pass ACCA Papers in First Attempt? First of all congratulation to all those who have cleared their exam of September, 2017. The result has been announced and many students are celebrating. I would advise to all those who couldn’t
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