Paper No. 8 Financial Statements Analysis

A candidate who passes this paper should be able to:

Demonstrate an understanding of the roles of the statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows in evaluating a company’s performance and financial position
Identify and evaluate the information sources that analysts use in financial statement analysis besides annual financial statements and supplementary information/various alternative sources of financial information
Prepare financial statements, including consolidated financial statements, in accordance with IFRSs or other relevant standards
Analyse financial statements and related disclosures
Project financial statements such as statement of financial position, income statement, budgets among others

Syllabus