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财务会计,企业财务会计,财务与会计,财务会计制度,财务会计报告方面的资料。
PDG83AdvancedFinancialAccounting
Characteristicsofacompany
Legalpersonality
Limitedliability
Ownershipbyshare
Perpetualsuccession
Abilitytoraisecapital
Professionalmanagement
Typesofcompanies
Themainauthoritiesthatgoverncompanyaccounting
TheAnnualReportuments
Theannualfinancialreport,comprising:
i.Thefinancialstatements,namely:
Statementoffinancialperformance,i.e.P/Lstatement
Statementoffinancialposition,i.e.Balancesheet
Astatementofcashflows
Ifrequiredbyanaccountingstandard,consolidatedstatementoffinancialperformance,Statementoffinancialpositionandstatementofcashflows
Notestofinancialstatements(includingnotesrelatedtoboththesingle-entryandtheconsolidatedfinancialstatements.
ii.Adirectors’declaration
Anauditor’sreport;
Adirectors’report
Contentoftheannualfinancialreport
TheCorporationActrequiresacompanytoproduceanannualfinancialreportbutdoesnotprovidemuchdetailastohowthereportmustactuallybedrawnup,instead,thedetailsareprovidedbyaccountingstandards.
Financialstatementsandthenotes
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