Financial Statements of Limited Companies September 2020

From September 2020, AAT has updated the Level 4 Financial Statements of Limited Companies unit to reflect the changes to IAS 1's definition of materiality, a number of definitions in the Conceptual Framework for Financial Reporting, and the definition of a business in IFRS 3.

Osborne Books materials have been updated to reflect these changes, however, for those of you who have the current edition, there is a supplement that can be downloaded via the updates page on our website 

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