Advanced Financial Reporting (CPA) – RCM Online College
LEARNING OUTCOMES A candidate who passes this paper should be able to:
- Prepare financial statements for subsidiaries, associates and jointly controlled entities in compliance with International Financial Reporting Standards (IFRSs) and International Public Sector Accounting Standards (IPSASs) as applicable.
- Analyse financial statements for public and private sector entities.
- Account for complex accounting transactions.
- Apply ethical standards in accountancy work and practice
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