Chapter 3 Performance Reporting PDF
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Summary
This document is a chapter on performance reporting, covering topics like the presentation of financial statements and accounting policies. It's designed to provide understanding of financial performance and position for investors and stakeholders.
Full Transcript
> - Related to foreign subsidary. Never Related to IAS 16 > - need to be kept the same Definition 5 elements [ : 2 3 5 4. e - equity. IAS g 20 * should be the What - Faithful Representation. - * policy ? Relavance Can the No , policy unless & came or changed ? be a new requires when justify standard...
> - Related to foreign subsidary. Never Related to IAS 16 > - need to be kept the same Definition 5 elements [ : 2 3 5 4. e - equity. IAS g 20 * should be the What - Faithful Representation. - * policy ? Relavance Can the No , policy unless & came or changed ? be a new requires when justify standard a charge you are able to previous policy was not providing relevant and faithful representation * What is condied change - - - in : measurement Presentation Recognition a change in policy? From the start company until of the today - Eg depreciation, ' amortization Provision Should show 3 balance sheet: 1. Current year end 2. Previous year end 3. Bs at the start of previous year Should be the annual as same reporte E Cashflor+ SOFPSOPL > compared > - compared with December last year with last year same quarter.
