Financial Reporting
LEARNING OUTCOMES
You’ll develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyze and interpret those financial statements.
SYLLABUS
- The need for a conceptual framework and the characteristics of useful information
- Recognition and measurement
- Regulatory framework
- The concepts and principles of groups and consolidated financial statements
- Tangible non-current assets
- Intangible assets
- Impairment of assets
- Inventory and biological assets
- Financial instruments
- Leasing
- Provisions and events after the reporting period
- Taxation
- Reporting financial performance
- Revenue
- Government grants
- Foreign currency transactions
- Limitations of financial statements
- Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs
- Limitations of interpretation techniques
- Specialized, not-for-profit, and public sector entities
- Preparation of single entity financial statements
- Preparation of consolidated financial statements including an associate
Financial Reporting
Association of Chartered Certified Accountants
LEARNING OUTCOMES
You’ll develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyze and interpret those financial statements.
SYLLABUS
- The need for a conceptual framework and the characteristics of useful information
- Recognition and measurement
- Regulatory framework
- The concepts and principles of groups and consolidated financial statements
- Tangible non-current assets
- Intangible assets
- Impairment of assets
- Inventory and biological assets
- Financial instruments
- Leasing
- Provisions and events after the reporting period
- Taxation
- Reporting financial performance
- Revenue
- Government grants
- Foreign currency transactions
- Limitations of financial statements
- Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs
- Limitations of interpretation techniques
- Specialized, not-for-profit, and public sector en
- Preparation of single entity financial statements
- Preparation of consolidated financial statements including an associate
EXAM PATTERN
Exam Duration
3 hours
Passing Marks
50/100
Mode of Exam
Online
All Attempts
Mar/June/Sep/Dec
ACCA Course By Tishadz
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