Company Accounting Study Set 1
Quiz 14: Disclosure: Legal Requirements and Accounting Polices
Disclosing Entities Must Prepare a Half Year Financial Report in Accordance
Disclosing entities must prepare a half year financial report in accordance with AASB 134 Interim Financial Reporting.
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Companies must always disclose the fact that their financial statements are prepared using the going concern assumption.
An entity is not permitted to change its accounting policies.
If there are difficulties in distinguishing between a change in an accounting estimate and a change in an accounting policy,the change must be treated as a change in an accounting estimate.
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