Contents
- Accounting, accountants, and accountability
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Financial reporting
- Why do we need frameworks for financial reporting?
- What is in financial statements?
- How do we create financial accounts?
- What are cash flow statements?
- What is meant by capital?
- How should we measure environmental and social costs?
- What is carbon accounting?
- Why do organisations need assurance?
- How is financial information tailored for users?
- What impacts the nature and content of financial reports?
- How can reported data be used?
- How do accountants manage risk and uncertainty?
- Management accounting