Kế toán tài chính quốc tế 2. Chương 4, Preparation of financial statements for companies / Phạm Minh Vương

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Chapter 4

Preparation of financial statements for companies

Objectives

• Identify the components of the statement of

changes in equity

• Prepare a statement of financial position for a

company

• Prepare a statement of profit or loss and other

comprehensive income for a company

• Understand the interrelationship between

statements in the financial statements

• Identify items requiring separate disclosure on the

face of the statement of profit or loss

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