Describe the different users of financial statements and their needs and explain how the information needs of different user groups vary.

1.2 Explain the legal and regulatory influences on financial statements.

Below are things which is needed to be explained

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Describe the different users of financial statements and their needs and explain how the information needs of different user groups vary.
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Accounting Legislation Explain Regulatory Framework
Companies Act Statement of Standard Accounting Practice (SSAPs)
FRS/IFRS Financial Standards (FRS)
European Directives International Accounting Standards (IAS)

(Also need to give at least one example for each law and regulation regarding how they impact FS (Financial Statement))

1.3 Assess the implication for users.

(For the preparation of Financial Statement we use laws and regulations. Assess the implication for the users including Advantages (2-3) and Disadvantages (2-3))

1.4 Explain how different laws/regulations are dealt with by accounting and reporting standards.

Small part

(Laws and Regulations: 1) IAS Affecting the Accounting Standards (Give at least one example)

2) EU Regulations -} SME -} Affecting the Accounting Standards (Give at least one example))

 

2.3 Explain the difference in format of financial statements for sole traders from that of limited companies.

Put it on word document with reference using Harvard referencing and citations.

1.4 and after 2.3 because 2.1 and 2.2 I don’t need to do

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