Grouping information into meaningful classifications adds to its usefulness. Decision makers are interested in financial position and performance. Information is grouped accordingly into elements, which define what transactions apply to and affect financial position or performance.

MAIN PRESENTATION

Click the image below for the main presentation. It will be opened in a separate window. Complete the presentation’s activities and requirements. Completion status is collected, which will be submitted to your organization if requested. After completing the presentation, click the Mark Complete button, above, which will then be active.

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DISCUSSION

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