Contents
Appendix C Framework for the Preparation and Presentation of Financial Statements…………………………1
Appendix D Statement of Financial Accounting Concepts No.1: Objectives of Financial Reporting
by Business Enterprises……………………………………………………………………………22
Appendix E1 Internal Control-Integrated Framework:Executive Summary……………………………………45
Appendix E2 Enterprise Risk Management-Integrated Framework:Executive Summary…………………… 51
Appendix E3 Relationship Between Enterprise Risk Management-Integrated Framework and
Internal Control-Integrated Framework …………………………………………………………57
Appendix F Financial Statements of SINOPEC CORP …………………………………………………………61
Keys to Exercises …………………………………………………………………………………………………69