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Financial Accounting and Reporting
Content Summary
This exam covers the format and function of financial statements, including analysis and interpretation of financial statements. It also includes the production of financial statements for consolidated company groups, and foreign currency translation.
Topics
Topic weighting
Module | Exam topics | Weighting % |
---|---|---|
1 | The financial reporting environment | 25% |
2 | The accounting theory | 15% |
3 | Financial statements | 15% |
4 | Applications of specific accounting standards | 22% |
5 | Business combinations | 13% |
6 | Analysis of financial statements | 10% |
Total | 100% |
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