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Section

A. The context and purpose of financial reporting

Understand why financial reporting exists and how different users rely on it. This section introduces the objectives of financial statements, the key principles of transparency and accountability, and the role of ethics in financial reporting.

1 modules 5 lessons

Modules

Module 1

Introduction to financial reporting

5 lessons
Financial reporting
Financial statements
Users of financial statements
Business entities
Governance

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Financial Accounting Subject