Essential Resources:

Presentation of Financial Performance
Resource Overview: This handout will provide a high-level summary of the topics covered in Module 2.1 and should be read in conjunction with the textbook. It will start by differentiating between cash and accrual accounting. You will then be introduced to financial performance of an entity and how it is measured and presented. You will also learn about the statement of comprehensive income and the statement of changes in equity. These statements will help you in assessing the financial performance of any entity that you would like to consider. Download the Handout
APA Reference: Usman, A. (2022). Presentation of financial performance [Handout]. Torrens University Australia.