Preparation of Financial Statements under International Accounting Standards

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Course Objectives

  • The concept of financial statements, their characteristics and objectives.
  • Accounting standards that govern the process of preparing financial statements, and their role in achieving the objectives of these financial statements.
  • Characteristics of accounting information and data, classification of accounts.
  • The quantity and quality of transparency required, appropriate and available.
  • Types of financial statements.
  • Statement of financial position .
  • income list .
  • Statement of Cash Flows.