Lecture Intermediate accounting: IFRS edition - Chapter 3: The statement of financial position and financial disclosures
Lecture Intermediate accounting: IFRS edition - Chapter 3: The statement of financial position and financial disclosures
Chapter 3 - The statement of financial position and financial disclosures. The purpose of this chapter is to provide an overview of the balance sheet and financial disclosures and to explore how this information is used by decision makers.