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Statement of financial position
A L OI
Financial Accounting
A L OI
Financial Accounting
Present economic resource:
Controlled by an entity:
Past events:
Financial Accounting
Financial Accounting
Recognise Not recognise
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
t
t
t
t
t t
t
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Decrease
Financial Accounting
Financial Accounting
Debit
entries in a
ledger
account
Credit
entries in a
ledger
account
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