January 2013 - ACCOUNTING EDUCATION

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The elements of financial statements

The Framework lays out these elements as follows: A. Measurement of financial position in the statement of financial position ...

Rafiquzzaman Khandaker 29 Jan, 2013

IAS 1 (2007) Presentation of Financial Statements

Objective To set out the overall framework for presenting general purpose financial statements, including guidelines for their structu...

Rafiquzzaman Khandaker 26 Jan, 2013

IFRS 10 Consolidated Financial Statements

Objective To introduce a single consolidation model for all entities based on control, irrespective of the nature of the investee (i.e.,...

Rafiquzzaman Khandaker 19 Jan, 2013

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