To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.
- A conceptual framework for financial reporting.
- A regulatory framework for financial reporting.
- Preparation and presentation of financial statements which conform with International Accounting Standards.
- Accounting for business combinations in accordance with International Accounting Standards.
- Analysis and interpretation of financial statements
This is a three hour paper (with an additional 15 minutes reading time) and the pass mark is 50%
|Financial Reporting||600 AZN|
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