Synopsis:
This module lays the groundwork for understanding SFRS(I) 18’s broader implications on financial reporting, with a focus on the structure and presentation of the Statement of Profit or Loss. You will learn how income and expenses are classified, especially in relation to investing activities. Key considerations are covered for investing activities in cash and cash equivalents as well as entities whose core business is not investment-focused.
CPE hours will not be awarded for this short course.
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SFRS(I) 18 Presentation and Disclosures in Financial Statements: New Frontiers in Reporting