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43
bypAbiodun-Akannip
UniversitypofpSunderlandp
BAp(Honours)pAccountingpandpFinancialpManagementp
APC311p
InternationalpFinancialp
Reportingp
Versionp1.0
,InternationalpFinancialpReportingp
Publishedpbyp
ThepUniversitypofpSunderlandp
Theppublisherpendeavoursptopensurepthatpallpitspmaterialspareppfreepfrompbiasporpdiscriminationponp
groundspofpreligiousporpppoliticalpbelief,pgender,praceporpphysicalpability.pThesepcourseppmaterialspar
epproducedpfromppaperpderivedpfrompsustainableppforestspwherepthepreplacementpratepexceedspco
nsumption.ppThepcopying,pstoragepinpanypretrievalpsystem,ptransmission,ppreproductionpinpanypform
porpresalepof pthepcoursepmaterialsporppanyppartpthereof pwithoutptheppriorpwrittenppermissionpof pthepp
UniversitypofpSunderlandpispanpinfringementpofpcopyrightpandppwillpresultpinplegalpproceedings.p
©pUniversitypofpSunderlandp2007p
Everypeffortphaspbeenpmadeptoptracepallpcopyrightpownerspofppmaterialpusedpinpthispmodulepbutpifpan
yphavepbeenppinadvertentlypoverlooked,pthepUniversitypofpSunderlandpwillpbepppleaseptopmakepthepn
ecessaryparrangementpatpthepfirstppopportunity.p
ThesepmaterialsphavepbeenpproducedpbypthepUniversitypofppSunderlandpBusinesspSchoolpinpconju
nctionpwithpResourceppDevelopmentpInternational.
,InternationalpFinancialpReportingp
InternationalpFinancialpReportingp
Contentsp
Howptopusepthispworkbookp
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10p
ReviewpActivitiespFeedbackp
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andp
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ofpInternationalpFinancialpReportingp
Frameworkp
17p
Introductionp
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Summaryp
24p
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24p
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Appendixp
25p
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ThepPresentationpofpFinancialpStatementsp(IAS1)pIp
30p
Introductionp
30p
Summaryp
40p
ReviewpActivitiesp
41p
ReviewpActivitiespFeedbackp
43