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Discuss the Components Required to Be Disclosed in the Statement

question 36

Essay

Discuss the components required to be disclosed in the statement of changes in equity as prescribed in AASB 101 Presentation of Financial Statements.


Definitions:

Present Value

It measures the current value of a future amount of money or stream of cash flows, using a specific discount rate to account for the time value of money.

Projected Future Cash Flows

An estimation of the amount of money expected to be received and paid out by a business over an upcoming period.

Fundamental Analysis

An approach to evaluating a security that involves analyzing financial statements, health of the economy, industry conditions, and other factors to determine a security's intrinsic value.

Intrinsic Value

The perceived or calculated true value of an asset, investment, or a company, based on fundamentals, irrespective of market value.

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