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...Unit financial reporting learning outcome evaluate standards and theoretical models concepts the basic syllabus analyse context purpose of interpret statements international differences in outcomes p explain benefits accounting ias ifrs overview an standard is a principle that guides standardizes practices guideline for such as how firm prepares presents its business income expenses assets liabilities are set principles companies follow when they prepare publish their providing standardised way describing company s performance publicly accountable those listed on public stock exchanges institutions legally required to reports accordance with agreed...