Transcription of INTERNATIONAL ACCOUNTING STANDARDS
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INTERNATIONAL ACCOUNTING STANDARDS
Version 1 Teacher Guidance for 9706 ACCOUNTING on INTERNATIONAL ACCOUNTING STANDARDS Cambridge INTERNATIONAL AS & A Level ACCOUNTING 9706 For examination from 2023 In order to help us develop the highest quality resources, we are undertaking a continuous programme of review; not only to measure the success of our resources but also to highlight areas for improvement and to identify new development needs. We invite you to complete our survey by visiting the website below. Your comments on the quality and relevance of our resources are very important to us.
Going concern – the presumption is that the entity will not cease trading in the foreseeable future. (This is generally taken to mean within the next 12 months) . • Accrual basis of accounting – with the exception of the statement of cash flows, the information is
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