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Meeting 3: Deriving revenue and expenses

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One response to “Meeting 3: Deriving revenue and expenses”

  1. Liz Crookes
    Liz Crookes

    The terminology can be very confusing!
    Statement of Financial Position (SoFP) is the “correct” term under IFRS but most people will still call it a Balance Sheet. If you look at published accounts they usually call it a Balance Sheet. Even in a plc. (Greggs, I am looking at you here).
    I think it is important that students recognise both.

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