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3 Cards in this Set
- Front
- Back
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Required financial statements |
B/S Comprehensive I/S Cash Flow statement Statement of change in owner's equity Explanatory notes |
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General features |
• Fair representation • Going Concern • Accrual accounting • consistency • Materiality • Aggregation • No offsetting • Reporting frequency • Comparative information |
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Other presentation requirements |
Classified B/S Specific minimum info in notes and on the face of FS |
