These notes were created for Financial Accounting and Reporting (FIN317) module of CA. This is a high quality critical file and with notes to follow with exam in mind. These notes are very clean and neat. And they were created to absorb all the critical parts without consuming a lot of time. Therefore this file is the perfect study material for part time course takers.
17 unites are covered and they are:
- Financial reporting
- Presentation of financial statements
- Revenue
- Income taxes
- Foreign exchange
- Fair value measurement
- Property, plant and equipment
- Intangible assets
- Financial instruments
- Impairment of assets
- Provisions (incl. Employee benefit entitlements), contingent liabilities and contingent assets
- Leases
- Earnings per share (eps)
- Share-based payments
- Business combinations
- Accounting for subsidiaries
- Accounting for joint arrangements and the equity method of accounting
- Preparation of financial statements
I wish you all the best.
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