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The layout of the Financial Statements

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Hello everyone,

Is there any rhyme reason for the lay out of the Statement of profit or Loss and the Statement of Financial Position? If so, can anybody offer a reason for it's 3 column layout?

There doesn't appear (to me) to be any logical reasoning for it's layout. I have looked back through my course books but I don't seem to find anything specifically about the layout.

The layout on the SFP seems more logical but if I were to have to learn how to layout a SPL, I would struggle to understand why it's laid out in the way it is.

Thanks,


Stuart

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