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Full Guide to Financial Accounting A
ACCT2011 - Financial Accounting A
60 Pages • Complete Study Notes • Year: Pre-2021
• Identify the main sources of regulation of financial reporting in Australia. • Identify the major developments in the institutional arrangements for accounting standard setting. • Explain the present accounting standard-setting arrangements. • Understand the reasons for developing a conceptual framework. • Describe the structure of the Australian conceptual framework. • Identify the elements of financial statements in the Australian conceptual framework. • Distinguish between the definition, recognition and measurement of the elements of financial statements
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