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Part 2 – Sections E.1. Objectives of external financial repo


المشاركات الموصى بها

???? identify the objectives of external financial reporting, i.e., providing information on resources and obligations, comprehensive income, and cash flow ???? identify and demonstrate an understanding of basic accounting assumptions and conventions, including going concern, historical cost, accrual accounting, and conservatism ???? demonstrate an understanding of recognition and measurement concepts ???? differentiate between realization and recognition ???? identify financial statement elements for each of the financial statements ???? Special topics: leases, pensions and other post-retirement benefits, deferred income taxes, stock options, discontinued operations, extraordinary items, accounting changes, early extinguishment of debt, business combinations, consolidated financial statements, and accounting for derivatives For each special topic, the candidate should be able to: o Define and describe its characteristics o Demonstrate a basic understanding of the relevant accounting issues o Describe the impact on a firm’s financial statements Note: detailed knowledge of the accounting rules for these special topic transactions and events is not required

 

" وَقُلْ رَبِّ زِدْنِي عِلْمًا "

Abdelhamid M

Auditor

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