Topic outline

  • 4 Presentation of Financial Statements

    Learning Objectives

    1. Appreciate the role of annual reports as a communication tool

    2. Know the general presentation requirements of financial statements

    3. Understand presentation requirements for Statement of Financial Position

    4. Understand presentation requirements for Statement of Comprehensive Income

    5. Understand presentation requirements for Statement of Changes in Equity

    6. Evaluate a company’s short-term liquidity



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5 Internal Control, Cash & Receivables