Statement of Financial Position

This chapter discusses the format and content of the statement of financial position by incorporating guidance from the conceptual framework, international accounting standards (IAS) 1 and other standards. The three elements that are always to be displayed in the heading of a statement of financial...

Ausführliche Beschreibung

Bibliographische Detailangaben

Format:	Buchkapitel
Sprache:	eng
Schlagworte:	financial position international accounting standards liabilities net assets shareholder
Online-Zugang:	Volltext
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