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Level 5 Financial Reporting > Reporting financial performance > Flashcards

Reporting financial performance Flashcards

Study These Flashcards

Study These Flashcards

Level 5 Financial Reporting (18 decks)

Introduction to the Unit –Recap I2

The Conceptual and Regulatory Framework Recognition & Measurement

Financial statements of a single Company

Reporting financial performance

Limitations of financial statements & interpretation

Analysis of financial statements /Investment ratio

Tangible non-current assets

Intangible assets / Impairment

Inventories & construction contract & revenue recognition

Earnings per share

Financial assets and liabilities & Provision

Statements of Cash flow

Reporting of non-group financial statement

Consolidated statement of financial position

Consolidated statement of profit or loss & other Consolidated income

Accounting for Associates/ Fair value measurement

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