The College of Engineering at Al-Qadisiyah University organized a scientific course titled “Financial Statements” in the Continuing Education Unit, presented by Assistant Professor Abdul Amir Zamel Lateef and Assistant Professor Asaad Sa’sa Akrob. The course aimed to define financial statements, which are considered the most important outputs of the accounting system. The course also clarified that there are two basic concepts of financial statements: the income statement and the statement of financial position. From these two concepts (the two statements), two other statements are derived and prepared: the statement of changes in equity and the cash flow statement. Each of the two basic concepts of financial statements includes secondary concepts for the components of those statements, such as (assets, liabilities, expenses, revenues, etc.). The purpose of this categorization is to extract as much useful information as possible for the users of financial information.
جامعة القادسيةالــتــنــمــيــة الــمــســتــدامــة
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