•  Login
  • Table of Contents
    Introduction to CMA Part 1
    Section A – External Financial Reporting Decisions
    A.1. Financial Statements
    Users of Financial Information
    The Financial Statements
    Differences Between IFRS and U.S. GAAP
    1) The Balance Sheet (Statement of Financial Position)
    2) The Income Statement
    3) Introduction to the Statement of Cash Flows (SCF)
    4) Statement of Comprehensive Income
    5) Statement of Changes in Stockholders’ Equity
    Notes to the Financial Statements
    Specific Elements of the Financial Statements
    Preparation of the Statement of Cash Flows