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Lecture Accounting and financial system - Lecture 6 - 7: Preparation and interpretation of financial statements
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Lecture Accounting and financial system - Lecture 6 - 7: Preparation and interpretation of financial statements
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This chapter includes contents: What is financial statements? The components of the financial statements, who is responsible for the preparation of the financial statements, financial records needed for the preparation of financial statements, critical issues to be considered: shares; debentures; income and government grants, preparation of SOCI and SOFP. | ACCOUNTING & FINANCIAL SYSTEMS MCPC 606 LECTURERS: DR. JOHN MACCARTHY & DR. MALIK ZAKARIA 1 1 Lecture 6-7: Preparation and Interpretation of Financial Statements Overview: What is financial statements? The Components of the Financial Statements Who is Responsible for the Preparation of the Financial Statements Financial Records Needed for the Preparation of Financial Statements Critical Issues to be considered: Shares; Debentures; Income and Government Grants Preparation of SOCI and SOFP 2 This is a quantitative way of showing the performance and status of the company at a particular date. It represents the different 3 main states of a company. 1. Profitability: Is the company making money? (Statement of Comprehensive Income). 2. Assets verse liabilities: What is the value of the company? Who owns what? (Statement of Financial Position). 3. Cash management: Can the company meets its financial obligations? The 3 statements of the financial statements answer the questions above. What is | ACCOUNTING & FINANCIAL SYSTEMS MCPC 606 LECTURERS: DR. JOHN MACCARTHY & DR. MALIK ZAKARIA 1 1 Lecture 6-7: Preparation and Interpretation of Financial Statements Overview: What is financial statements? The Components of the Financial Statements Who is Responsible for the Preparation of the Financial Statements Financial Records Needed for the Preparation of Financial Statements Critical Issues to be considered: Shares; Debentures; Income and Government Grants Preparation of SOCI and SOFP 2 This is a quantitative way of showing the performance and status of the company at a particular date. It represents the different 3 main states of a company. 1. Profitability: Is the company making money? (Statement of Comprehensive Income). 2. Assets verse liabilities: What is the value of the company? Who owns what? (Statement of Financial Position). 3. Cash management: Can the company meets its financial obligations? The 3 statements of the financial statements answer the questions above. What is Financial Statements? Component of the Financial Statements There are five main components of Financial statements mainly: A statement of financial position at the end of the period. A statement of Comprehensive Income for the period. A statement of changes in equity for the period A statement of Cash flow. Notes, comprising of summary of accounting policies and other relevant explanatory notes to the financial statements. IAS 1 (cont.) 4 Responsibility for the Preparation of the Financial Statements Directors are responsible for preparing financial statements for the company. These includes: Preparing financial statements in compliance with the International financial reporting statements, framework and other regulations Setting up Internal control necessary to enable the preparation of financial statements that are free from material misstatement. The prevention and detection of fraud. Safeguarding the assets of the company. 5 Financial Records Needed for the Preparation of .
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Lecture Accounting and financial system - Lecture 6 - 7: Preparation and interpretation of financial statements
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