Guideline for Financial Statements

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Designed for advanced readers, this text delves into financial accounting, building on foundational concepts like the double-bookkeeping method aligned with IFRS. It explores complex topics such as equity, including various classes of shares, and debt through primary bonds. Additionally, it addresses investments with a focus on fair value through profit or loss (FVTPL) and other comprehensive income (FVOCI). The material is enriched with numerous figures, graphics, and illustrations to enhance understanding of these accounting principles.