Taxes and fees; profit and loss from ordinary activities; Shareholders’ interests in the minority; Net profit or loss of the exercise period. Additional elements, titles and subgroups of elements are required to appear at PA&SH if:  required by an IAS (IAS) criterion or such a presentation is required for one […]

That PF be reliable and usable in decision making should give a Presentation to Honestly and in accordance with the Principles International Financial Situation accounting and performance. The aim is to make PF information understandable, I important in decision-making, reliable and I comparable. PFs built under IAS 1 take into […]

Due to cultural changes, historical, environmental, various places have developed various Pops. Accounting reports are affected by the level of taxes and fees, who are the users or and the level of inflation. PF – pieces of paper – but hidden behind the digits the real physical wealth of the […]

Content covered: 1. Understanding, Classification, Recognition and 2. Evaluation of Long-Term Assets. 3. Depreciation of Long-Term Assets. 4. Exit of Long-Term Assets. 5. Submission to Financial Statements. An asset is a unit-controlled resource Economic as a result of past events and by which are expected to enter the unit future […]

Importance of Financial Reporting & Construction of Financial Statements 2. Purpose of IAS 1 & Objective of Financial Statements 3. Components of Financial Statements Financial Accounting through its processing data and their communication provides information quite important in decision making. Financial Reporting – The totality of information communicated by financial […]