Statement of Profit or Loss Reporting Issues
- Reporting performance
- Revenue from contractswith customers
- Earnings per share
- Accounting and financial specialists
- Those who wish to understand how to interpret the financial statements of business entities.
- Those who wish to learn the mechanics of preparing financial statements under IFRS.
- Individuals charged with the responsibility of providing financial information about a reporting entity that is useful to users in making decisions.
Upon completion of this course, you will be able to understand:
- How financial information is presented by, and may be evaluated from, the statement of profit or loss and other comprehensive income.
- The accounting requirements of IFRS 15.
- The accounting requirements of IAS 33 Earnings per Share.
- The tax relating to the profits or losses a company makes, the assets and liabilities a company has, and how this is accounted for.