IFRS Financial Statements

Chapter 1 Business Reporting
1. Corporation
2. Financial vs. Management Accounting
3. Financial Statements
Questions

Chapter 2 Financial Position
1. Underlying Assumptions
2. Elements of Statement of Financial Position
3. Historical Cost Principle As Basic Principle of Statement of Financial Position
4. How to Determine Accounts for Statement of Financial Position
5. How to Record Financing and Investing Activities
Questions

Chapter 3 Business Performance
1. Elements of Statement of Income
2. Basic Principles for Statement of Income
3. How to Recrd Operating Activities
4. Summaries of Transactions
Questions

Chapter 4 Comprehensive Business Performance
1. Comprehensive Income
2. Other Comprehensive Income
Questions

Chapter 5 Preparations for Financial Statements
1. Unadjusted Trial Balance
2. Adjusting Entries
3. Adjusted Trial Balance
4. Work Sheet
Questions

Chapter 6 Financial Statements Ⅰ
1. Financial Statements
2. Closing the Books
Questions

Chapter 7 Financial Statements Ⅱ
1. Definitions
2. Presentation of Statement of Cash Flows
3. Reporting Cash Flows by Activities
4. Other Considerations in Reporting Cash Flows
Questions

Chapter 8 A Complete Set of Financial Statements
1. Accounting Equation and Journal Entries
2. Posting by T-accounts
3. Adjusted Trial Balance
4. Work Sheet and financial Statements
5. Closing Entries to Close Books
6. Post-closing Trial Balance
Questions

Index