Statement of financial position (Section 4)

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Statement of financial position (Section 4) by Mind Map: Statement of financial position (Section 4)

1. Recognition and measurement

2. Presentation and disclosure

2.1. Presentation

2.2. Directors’ statement – audit exemption

2.3. Footnotes to the statement of financial position

3. Scope and definitions

3.1. Quick overview

3.2. Scope

3.3. Definitions

4. Current issues and further resources

4.1. Further resources

4.1.1. Disclosure checklist

4.1.2. eCPD module