Microsoft Dynamics 365
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Gripping the IFRS
IFRS covers a wide range of accounting activities. There are certain aspects of business practice for which IFRS set mandatory rules.
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Statement of Financial Position
This is the balance sheet. IFRS influences the ways in which the components of a balance sheet are reported.
Statement of Comprehensive Income
This can take the form of one statement or be separated into a profit and loss statement and a statement of other income, including property and equipment.
Statement of Changes in Equity
Also known as a statement of retained earnings, this documents the company’s change in earnings or profit for the given financial period.
Statement of Cash Flows
This report summarizes the company’s financial transactions in the given period, separating cash flow into operations, investing, and financing