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About A Complete Set of Financial Statements Comprises
The document provides an overview of the presentation of financial statements according to Philippine Financial Reporting Standards (PFRS). It discusses the key elements that must be included in a complete set of financial statements such as the balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes. It also outlines general features like fair presentation, going concern assumption, accrual basis of accounting, materiality, offsetting, frequency of reporting, comparative information, and consistency of presentation that are important considerations in preparing financial statements according to PFRS.
Detailed Information
| Author: | ['ۦۦۦۦۦ ۦۦ ۦۦۦ'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 9 |
| Language: | English |
| Format: | |
| Price: | FREE |
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