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FR
Syllabus D. Preparation Of Financial Statements

Syllabus D1. Preparation Of Single Entity Financial Statements 1 / 11

a) Prepare an entity’s statement of financial position and statement of profit or loss and other comprehensive income in accordance with the structure and content prescribed within IFRS Accounting Standards and with accounting treatments as identified within syllabus areas A, B and C

b) Prepare and explain the contents and purpose of the statement of changes in equity.[2] 

c) Prepare extracts from a statement of cash flows for a single entity (not a group) in accordance with relevant IFRS Accounting Standards using the indirect method only.[2]
Preparation Of Single Entity Financial Statements