Overview
This module covers the preparation of complete single-entity financial statements, including profit or loss, financial position, and cash flows. Topics include classification presentation, equity components, and indirect method reconciliation.
1. Statement of profit or loss and OCI
- Classification and presentation
- Other comprehensive income components
- Subtotals, alternative performance measures, and EPS link
2. Statement of financial position and changes in equity
- Equity vs liabilities and classification
- Share capital, reserves, and dividends
- Statement of changes in equity presentation