Accounting Business Reporting for Decision Making

CHAPTER 6 Statement of profit or loss and statement of changes in equity 227 REALITY CHECK JB Hi-Fi Ltd Notes to the financial s ...

228 Accounting: Business Reporting for Decision Making 6.4 Measuring financial performance LEARNING OBJECTIVE 6.4 Describe the m ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 229 Income classification Income arising in the ordinar ...

230 Accounting: Business Reporting for Decision Making or the recognition of an accrued expense or accounts payable (liability i ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 231 Consolidated Note 2015 $’000 2014 $’000 Attributabl ...

232 Accounting: Business Reporting for Decision Making Measurement uncertainty. If measurement of an asset or a liability can b ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 233 (iii) Commissions When the Group acts in the capaci ...

234 Accounting: Business Reporting for Decision Making Prior to the Conceptual Framework and the definitions of income and expen ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 235 • To recognise income and expenses in the stateme ...

236 Accounting: Business Reporting for Decision Making If an entity has discontinued part of its operations during the reporting ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 237 Note Consolidated 2015 ($’000) Description and disc ...

238 Accounting: Business Reporting for Decision Making In the statement presented the entity has grouped income into sales-relat ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 239 6.9 Financial performance measures LEARNING OBJECTI ...

240 Accounting: Business Reporting for Decision Making charges). If the entity is a net lender (i.e. a bank) with interest incom ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 241 The reality check ‘What companies strip out of “Non ...

242 Accounting: Business Reporting for Decision Making other than profit or loss in the statement of profit or loss and those re ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 243 Entities required to comply with accounting standar ...

244 Accounting: Business Reporting for Decision Making 6.11 The link between the financial statements LEARNING OBJECTIVE 6.11 Ex ...

CHAPTER 6 Statement of profit or loss and statement of changes in equity 245 VALUE TO BUSINESS • The statement of profit or lo ...

246 Accounting: Business Reporting for Decision Making Summary of learning objectives 6.1 Explain the purpose and importance of ...