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

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