Advanced Financial Reporting

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