This is not available as a Single Subject.
Preparation of the Statement of Profit or Loss
- The preparation of the statement of profit or loss and other comprehensive income – in accordance with IAS 1
Preparation of the Statement of Financial Position
- The preparation of the statement of financial position – in accordance with IAS 1
Historical Aspects of Reporting Standards
- The historical developments and necessity for financial reporting standards
- The study of a number of important specific accounting standards