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Funds flow through the financial system from surplus entities to deficit entities in various ways. For example, funds may flow via financial intermediaries or through equity markets or through debt markets. How do you account for the existence of ...
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Provide an example of an accounting estimate and explain how a change in your estimate could occur. What action does IAS 8 require when such a change occurs?
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The statement of financial performance is based on data relating to past transactions and events. Hence the statement of financial performance is of no use to an investor’s decision making process.
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