This video explains how to prepare the published financial statements in accordance with IAS 1 (Presentation of financial statements).
It cover the element of financial statements that are to be recognized in the statement of financial position and the layout of the statement of financial position.
It also demonstrates the concept of capital maintenance (Physical and financial concept of capital maintenance).
This is the part 1 of my videos' lectures on IAS 1.
Subsequent videos will deepen the knowledge you gained from this video.
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12 сен 2024