Course Content
Welcome to the Course
Introduction
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Course Objectives
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Module 1:
What Are Financial Statements?
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Purpose of Financial Statements
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Module 2:
Introduction to IAS 1
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Key IAS 1 Principles
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Going Concern
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Accrual Basis
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Consistency
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Materiality
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Fair Presentation
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Module 3:
Components of Financial Statements
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What is Statement of Profit or Loss
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Key Elements of Statement of Profit or Loss
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Example of what a Statement of Profit or Loss will usually contain
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Why Statement of Profit or Loss Matters
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Module 4:
What is Statement of Financial Performance?
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Accounting Equation
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Assets, Liabilities, Equity
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Statement of Financial Position Example
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