Statement of financial activities (Module 4)

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Statement of financial activities (Module 4) by Mind Map: Statement of financial activities (Module 4)

1. Recognition and measurement

2. Presentation and disclosure

2.1. Presenting financial activity

2.2. Heading format of the statement of financial activities

2.3. Column format of the statement of financial activities

2.4. Discontinued operations

2.5. Charitable companies – income and expenditure account

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Covid-19 considerations

4.2. Further resources

4.2.1. Disclosure checklist

4.2.2. eCPD module: Charity Accounting and Coronavirus