Companies are legal entities which are required by law to publish their financial accounts. Increasingly, organisations in the public and not-for-profit sectors are also required to publish similar accounts to report on their financial performance during the year. This theme describes some of the requirements and issues around the publication of financial information for public consumption.
In this theme you will:
♦ Consider the requirement to publish financial accounts
♦ Identify the key issues in the preparation of financial information
♦ Consider the international dimension to financial reporting.