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Home Solutions LO1 Understand the regulatory framework for financial reporting
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Learning Outcome
Assessm
In this assignment you will have the opportunity to
ent
present evidence that shows you are able to:
Criteria
LO1 Understand the
1.1
describe the different users of financial statements and
regulatory framework for
their needs
financial reporting
1.2
explain the legal and regulatory influences on financial
statements
1.3
assess the implications for users
1.4
explain how different laws/regulations are dealt with by
accounting and reporting standards
LO2 Be able to prepare
2.1
prepare financial statements for a variety of businesses
financial statements from
from a trial balance, making appropriate adjustments
complete or incomplete
records
2.2
prepare financial statements from incomplete records
2.3
prepare a consolidated balance sheet and profit and loss
account for a simple group of companies
LO3 Be able to present
3.1
explain how the information needs of different user
financial information in
groups vary
accepted formats for
3.2
prepare financial statements in a form suitable for
publication
publication by a sole trader, partnership and limited
company
LO4 Be able to interpret
4.1
calculate accounting ratios to assess the performance
financial statements
and position of a business
4.2
Prepare a report incorporating and interpreting
accounting ratios, including suitable comparisons.
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