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According to IAS 1 all entities must prepare and present its financial statements as per this Internal Accounting Standard as well as per the International Financial Reporting Standards.
In both questions 1&2 IAS 1 paragraph 9 is applicable whereby it outlines how profit and loss and comprehensive income statement Gazzola(2015.Pg 7) is to be prepared and presented as well as statement of changes in equity and cash flow as w...
As suggested by Rezaee et al., (2018), auditing can be illustrated as the process of assessment of accounting documents of a business entity's accounting records, along with physical scrutiny of its resources. In case if the same is executed by a certified public accountant (also referred to as CPA), then the certified accountant can necessarily express an outlook regarding fairness of financial statements of the business enterprise. ...
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Decision usefulness is the important theory of financial reporting that emphasises on the individuals or group of individuals who use the financial information and their information requirements. This approach is adopted to fulfil the information requirements of the key users of financial reports. The primary users of such information are the investor and creditors. However, the usefulness of the financial information must not be ...
GrainCorp is a pioneer in the field of food ingredients and a company that is engaged in agribusiness. It contains a business model that is well established and spreads across three major activities that are the supply chain, origination, and processing. It has its prime aim to focus on three major grains that are wheat, barley, and canola because a comparative advantage is gained and even technical expertise. The operat...
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