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Lecture Framework of financial reporting - Lecture 0

Chia sẻ: Minh Nhật | Ngày: | Loại File: PPTX | Số trang:17

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Lecture Framework of financial reporting - Lecture 0

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The main contents of the chapter consist of the following: A conceptual and regulatory framework, introduction to published accounts, accounting concepts and policies, tangible non-current assets, intangible assets, impairment of assets, reporting financial performance, leases, substance over form, financial assets and financial liabilities, inventories and construction contracts.

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