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ACCA – Skills Level: Financial Reporting (FR)

R2,500.00

IMAS

Chapter 1 Introduction to published accounts
Chapter 2 Tangible non-current assets
Chapter 3 Intangible assets
Chapter 4 Impairment of assets
Chapter 5 Non current assets held for sale and discontinued
Chapter 6 A conceptual and regulatory framework
Chapter 7 Conceptual framework: Measurement
Chapter 8 Other standards
Chapter 9 Financial assets and financial liabilities
Chapter 10 Foreign Currency
Chapter 11 Revenue
Chapter 12 Leases
Chapter 13 Taxation
Chapter 14 Earnings per share
Chapter 15 IAS 37 & IAS 10
Chapter 16 Statement of cash flows
Chapter 17 Principle of consolidated financial statements
Chapter 18 Consolidated statement of financial position
Chapter 19 Consolidated statement of profit or loss
Chapter 20 Associates
Chapter 21 Group disposals
Chapter 22 Interpretation of financial statements

Syllabus Overview

Course Content

22 Lessons Included
The aim of the syllabus is to develop knowledge and skills in understanding and applying IFRS Standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements. The financial reporting syllabus assumes knowledge acquired in Financial Accounting (FA), and develops and applies this further and in greater depth. The syllabus begins with the conceptual framework for financial reporting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Financial Accounting (FA) syllabus within the Knowledge module. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process.
Chapter 1 Introduction to published accounts
Chapter 2 Tangible non-current assets
Chapter 3 Intangible assets
Chapter 4 Impairment of assets
Chapter 5 Non current assets held for sale and discontinued
Chapter 6 A conceptual and regulatory framework
Chapter 7 Conceptual framework: Measurement
Chapter 8 Other standards
Chapter 9 Financial assets and financial liabilities
Chapter 10 Foreign Currency
Chapter 11 Revenue
Chapter 12 Leases
Chapter 13 Taxation
Chapter 14 Earnings per share
Chapter 15 IAS 37 & IAS 10
Chapter 16 Statement of cash flows
Chapter 17 Principle of consolidated financial statements
Chapter 18 Consolidated statement of financial position
Chapter 19 Consolidated statement of profit or loss
Chapter 20 Associates
Chapter 21 Group disposals
Chapter 22 Interpretation of financial statements

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