Kế toán tài chính quốc tế 1. Chương 1, Introduction to accounting / Phạm Minh Vương

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Chapter 1

Introduction to accounting

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Objectives

• Develop knowledge and understanding of the

underlying principles and concepts relating to

financial accounting.

• Preparation of basic financial statements.

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Contents

• The purpose of financial reporting.

• Types of business entity.

• Nature, principle and scope of financial

reporting.

• Users’ and stakeholders’ needs.

• Governance.

• The main elements of financial reports.

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