CPA COURSES INTERMEDIATE LEVEL INTERMEDIATE LEVEL 1 KASNEB COURSES

CA23: Financial Reporting and Analysis

Maxwell Maxwell
Overview
Curriculum
  • 8 Sections
  • 57 Lessons
Collapse All
Join Live Zoom Class
1 Lesson
  1. Live Interactive Zoom Session
Topic 1
50 Lessons
  1. Accounting for Assets and Liabilities
  2. 2ND SEP : TOPIC 1 - ACCOUNTING FOR ASSETS AND LIABILITIES
  3. 3RD SEP : CONTINUATION OF THE TOPIC(ACCOUNTING FOR ASSETS AND LIABILITIES
  4. FRA-COURSE OUTLINE
  5. FRA-CONCEPTUAL FRAMEWORK
  6. 7TH SEP: SUBTOPIC - PPE,INVESTMENT PROPERTY, INTANGIBLE ASSETS
  7. 8TH SEP: SUBTOPIC - GOVERNMENT GRANTS, PROFESSIONAL FIRMS
  8. 9TH SEP SUBTOPIC : PROFESSIONAL FIRM
  9. 10TH SEP SUBTOPIC: PROFESSIONAL FIRM
  10. 14TH SEP SUBTOPIC : AGRICULTURAL ACTIVITIES
  11. 15TH SEP FINANCIAL INSTRUMENTS
  12. 16TH SEP SUBTOPIC: FINANCIAL INSTRUMENTS(CONTINUATION)
  13. 21ST SEP MON(DAY CLASS) BY MR. MAXWELL - TOPIC: LEASES(LESSOR ACCOUNTING)
  14. 21ST MON(EVENING CLASS) BY MR. MAXWELL - TOPIC: FINANCIAL ASSETS AND LEASES
  15. 22ND SEP TUE(EARLY MORNING) BY MR. MAXWELL - TOPIC: FINANCIAL ASSETS
  16. LEASES NOTES -MR MAXWELL
  17. 23RD SEP WED (EARLY MORNING) BY MR. MAXWELL - TOPIC :COMPOUND FINANCIAL INSTRUMENT
  18. 23RD SEP WED(DAY CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  19. 24TH SEP THUR( EVENING CLASS) BY MR. MAXWELL - TOPIC : LEASES
  20. 26TH SEP SAT(DAY CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  21. 28TH SEP MON ( DAY CLASS) BY MR. MAXWELL - TOPIC: INCOME TAX AND PUBLISHED FINANCIAL STATEMENT
  22. 29TH SEP TUE( DAY CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENT
  23. 30TH SEP WED(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  24. 30TH SEP WED(DAY CLASS) BY MR. MAXWELL - TOPIC: STATEMENT OF CASH FLOWS
  25. 1ST OCT THUR(EVENING CLASS) BY MR. MAXWELL - TOPIC: PREPARATION OF FINANCIAL STATEMENT
  26. 3RD OCT SAT(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENT
  27. 5TH OCT MON( DAY CLASS) BY MR. MAXWELL - TOPIC: STATEMENT OF CASH FLOWS
  28. 5TH OCT MON(EVENING CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENTS
  29. 6TH OCT MON( EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENTS
  30. 6TH OCT TUE(DAY CLASS) BY MR. MAXWELL - CASH FLOW STATEMENT
  31. 7TH OCT WED(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENTS
  32. 7TH OCT WED(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  33. 8TH OCT THUR(EVENING CLASS) BY MR. MAXWELL - TOPIC: PUBLISHED FINANCIAL STATEMENT QUESTIONS
  34. 12TH OCT MON(DAY CLASS) BY MR. MAXWELL - TOPIC:CONSOLIDATED FINANCIAL STATEMEMT(CONTINUATION)
  35. 12TH OCT MON(EVENING CLASS) BY MR. MAXWELL - TOPIC:STATEMENT OF CASH FLOWS
  36. 13TH OCT TUE(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC : STATEMENT OF CASH FLOW
  37. 13TH OCT TUE(DAY CLASS) BY MR. MAXWELL - TOPIC:CONSOLIDATED FINANCIAL STATEMENT(CONTINUATION)
  38. 14TH OCT WED(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: STATEMENT OF CASH FLOWS
  39. 14TH OCT WED(DAY CLASS) BY MR. MAXWELL - TOPIC:CONSOLIDATE FINANCIAL STATEMENT (CONTINUATION)
  40. 17TH OCT SAT(EVENING CLASS) BY MR. MAXWELL - TOPIC: STATEMENT OF CASH FLOWS
  41. 19TH OCT MON(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENTS (CONTINUATION)
  42. 19TH OCT MON(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  43. 21ST OCT WED(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  44. 21ST OCT WED(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  45. 22ND OCT THUR(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  46. 24TH OCT SAT(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED F/S
  47. 26TH OCT MON(DAY CLASS) BY MR. MAXWELL - TOPIC: BRANCH ACCOUNTS
  48. 26TH OCT MON(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT (CONTINUATION)
  49. 27TH OCT TUE(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT(CONTINUATION)
  50. 27TH OCT TUE(DAY CLASS) BY MR. MAXWELL - TOPIC: BRANCH ACCOUNTS
Topic 2
1 Lesson
  1. Accounting for Specialised Transactions
Topic 3
1 Lesson
  1. Preparation of Financial Statements for Different Entities and Transactions
Topic 4
1 Lesson
  1. Preparation of Published Financial Statements
Topic 5
1 Lesson
  1. Accounting and Financial Statements for Interests in Other Entities
Topic 6
1 Lesson
  1. Public Sector Accounting Standard
Topic 7
1 Lesson
  1. Analysing Financial Statements

CA23: Financial Reporting and Analysis is an Intermediate Level paper in the KASNEB CPA qualification. It equips learners with the knowledge and practical skills required to prepare, present, interpret, and analyze financial statements in accordance with International Financial Reporting Standards (IFRS) and applicable legal and regulatory requirements. The course emphasizes the use of financial information to support business decisions, evaluate organizational performance, and enhance accountability to stakeholders.

Key Topics Covered

  • Accounting for Assets and Liabilities [Assets and liabilities as covered in Financial Accounting (Foundation Level) are also relevant here]
  • Investment Property: IAS 40 (Investment Property)
  • Assets used in exploring for and evaluation of mineral resources: IFRS 6 (Exploration for and Evaluation of Mineral Resources)
  • Non-current assets held for sale: IFRS 5 (Non-current Assets Held for Sale and Discontinued Operations)
  • Financial Assets and Financial Liabilities (Recognition, Classification, Initial measurement, subsequent measurement, reclassifications and de-recognition) IFRS 9 (Financial Instruments)
  • Leases (Exclude Sale and Leaseback and dealers in leasing assets) IFRS 16 (Leases)
  • Current and Deferred tax: IAS 12 (Income Taxes)
  • Government grants: IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance)
  • Provisions, contingent liabilities and assets: IAS 37 (Provisions, Contingent Liabilities and Contingent Assets)
  • Accounting for Specialized Transactions
  • Revenue recognition (Basic application of revenue recognition principles to Hire Purchase, Consignment sales, construction contracts and joint arrangements)
  • Effects of changes in exchange rates (Only foreign currency denominated transactions): IAS 21 (The Effects of Changes in Foreign Exchange Rates)
  • Borrowing Costs: IAS 23 (Borrowing Costs)
  • Preparation of Financial Statements for different entities/Transactions
  • Conversion of a partnership into a company
  • Professional firms (Accountants, Lawyers, doctors, engineers)
  • Agricultural activities and farming: IAS 41 (Agriculture)
  • Pension plans: IAS 26 (Accounting and Reporting by Retirement Benefit Plans)
  • Cooperative Societies
  • Preparation of Published Financial Statements
  • Presentation of Financial Statements (Statement of Profit or Loss, other comprehensive incomes, Statement of Financial Position and Statement of cash flows)
  • Accounting Policies, Changes in Accounting Estimates and Errors: IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors)
  • Events after the Reporting Period: IAS 10 (Events after the Reporting Period)
  • Discontinued Operations: IFRS 5 (Non-current Assets Held for Sale and Discontinued Operations)
  • Accounting and Financial Statements for Interests in Other Entities
  • Subsidiaries (Basic Consolidated Financial Statements with one subsidiary - excluding disposals and statement of cash flows): IFRS 3 (Business Combinations); IFRS 10 (Consolidated Financial Statements); IAS 27 (Consolidated and Separate Financial Statements);
  • Associates and Joint ventures: IAS 28 (Investments in Associates and Joint Ventures); IFRS 11 (Joint Arrangements)
  • Accounting treatment of investments in subsidiaries, associates and jointly controlled entities in the financial statement of the investor (Separate financial statements)
  • Branches (Only autonomous and local branches)
  • Public Sector Accounting Standards
  • Presentation of Financial Statements: IPSAS 1 (Presentation of Financial Statements)
  • Accounting Policies, Changes in Accounting Estimates and Errors: IPSAS 3 (Accounting Policies, Changes in Accounting Estimates and Errors)
  • Effects of Changes in Foreign Exchange Rates: IPSAS 4 (The Effects of Changes in Foreign Exchange Rates)
  • Revenue from exchange transactions (IPSAS 9) and revenue from non-exchange transactions (IPSAS 23)
  • Property, plant and equipment (IPSAS 17); investment property (IPSAS 16); and intangible assets (IPSAS 31)
  • Provisions, contingent liabilities and contingent assets (IPSAS 19)
  • Presentation of budget information in Financial Statements (IPSAS 24)
  • Analysing Financial Statements
  • Analysing financial statements using ratios covered in Financial Accounting
  • Analysing Financial Statements using common size approach for the statement of profit or loss and statement of financial position

×

Free Lesson Videos:

Deleting Course Review

Are you sure? You can't restore this back

Course Access

This course is password protected. To access it please enter your password below:

Related Courses

CAMS 1 CAMS COURSES KASNEB COURSES

CM13: Fundamental ICT Skills

admin admin
5
13
CPA COURSES FOUNDATION LEVEL 1 KASNEB COURSES

AD14: Information Communication Technology

admin admin
7
37
CAMS 1 CAMS COURSES KASNEB COURSES

CM14: Fundamentals of Business Mathematics

Carol Carol
3 (1)
9
21
Scroll to top