91404 Concepts - NZ Reporting Entity - Home Use

What you'll learn

This course covers the things you'll need to know and be able to do for achievement standard, 91404 (Accounting 3.1) Demonstrate understanding of accounting concepts for a New Zealand reporting entity.

In it you'll find answers to questions like:

• What is the conceptual framework?
• What are statutory reporting requirements under the Financial Reporting Act 1993?
• What features does a reporting entity have?
• What is generally accepted accounting practice?
• What is contained in a general-purpose financial statement?
• What is the scope of the New Zealand Framework under the International Accounting Standards Board?
• What are the qualitative characteristics of financial information?
• What notions and assumptions exist in relation to the preparation of financial statements?

LearnWell Digital resources bring you the same great learning as in our books - but in an interactive digital format. They are accessed by using the iQualify online learning platform, where you'll find all your digital resources together in one place. 

You can find out more on the information page about our LearnWell Digital resources.