Company Accounting Study Set 1
Quiz 14: Disclosure: Legal Requirements and Accounting Polices
A complete set of financial statements will include a report on the entity's environmental activities.
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The financial position of an entity as at reporting date is presented in a statement of comprehensive income.
Attached to the financial statements must be a set of notes providing disclosures required by corporate regulations and accounting standards.
Under the Corporations Act,directors have a choice of providing either a directors' declaration or a directors' report to accompany a set of annual financial statements.
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