ADVANCED LEVEL COMPULSORY PAPERS CPA COURSES KASNEB COURSES

CA32 Advanced Financial Reporting and Analysis

Maxwell Maxwell
Overview
Curriculum
  • 13 Sections
  • 59 Lessons
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Join Live Zoom Class
5 Lessons
  1. Live Interactive Zoom Session
  2. COURSE OUTLINE
  3. REGULATORY FRAMEWORK NOTES
  4. EMPLOYMENT BENEFIT NOTES
  5. IMPAIREMENT OF NON CURRENT ASSETS
Topic 1
3 Lessons
  1. 4TH SEPTEMBER: IAS 19 - EMPLOYEES BENEFIT
  2. EMPLOYMENT BENEFIT NOTES- MR MAXWELL
  3. 8TH SEP : IMPAIREMENT OF ASSETS
Topic 2
3 Lessons
  1. Accounting for Non-Current Assets
  2. 11TH SEP NON CASH GENERATING ASSETS
  3. IMPAIREMENT OF NON CURRENT ASSETS -MR MAXWELL NOTES
Topic 3
3 Lessons
  1. 14TH SEP TOPIC 3: FINANCIAL INSTRUMENTS
  2. FINANCIAL INSTRUMENTS NOTES-MR MAXWELL
  3. 15TH SEP TOPIC: FINANCIAL ASSETS
Topic 4
37 Lessons
  1. Leases
  2. 18TH SEP TOPIC 4: LEASES IFRS 16
  3. 21ST SEP MON(DAY CLASS) BY MR. MAXWELL- TOPIC: LEASES(LESSOR ACCOUNTING)
  4. 22ND TUE(DAY CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  5. 23RD SEP WED(EVENING CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  6. 24TH SEP THUR(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  7. 25TH SEP FRI (EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC : INCOME TAXES( CONTINUATION)
  8. 25TH SEP FRI ( DAY CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES (CONTINUATION)
  9. 25TH SEP FRI ( EVENING CLASS) BY MR. MAXWELL - TOPIC : INCOME TAXES
  10. 26TH SEP SAT (DAY EVENING CLASS) BY MR. MAXWELL - TOPIC : SHARE BASED PAYMENT
  11. 28TH SEP MON( DAY CLASS) BY MR. MAXWELL - TOPIC: SHARE BASED PAYMENT
  12. 28TH SEP MON(EVENING CLASS) BY MR. MAXWELL - TOPIC: INCOME TAXES
  13. 29TH SEP TUE( DAY CLASS) BY MR. MAXWELL - TOPIC: FINANCIAL STATEMENT FOR BANKS
  14. 30TH SEP WED(EVENING CLASS) BY MR.
  15. 1ST OCT THUR(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: SHARE BASED PAYMENT
  16. 2ND OCT FRI (EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: F/S OF A BANK
  17. 2ND OCT FRI (EVENING CLASS) BY MR. MAXWELL - TOPIC: FINANCIAL STATEMENT FOR BANKS
  18. 5TH OCT MON ( DAY CLASS) BY MR. MAXWELL - TOPIC: FINANCIAL STATEMENTS OF BANKS/ FINANCIAL STATEMENTS OF INSURANCE COMPANY
  19. 7TH OCT WED(EVENING CLASS) BY MR. MAXWELL - TOPIC:EARNING PER SHARES
  20. 8TH OCT THUR ( EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: EARNING PER SHARES
  21. 9TH OCT FRI(EARLY MORNING) BY MR. MAXWELL - TOPIC:EARNING FOR SHARES (CONTINUATION)
  22. 9TH OCT FRI(DAY CLASS) BY MR. MAXWELL - TOPIC: EARNING PER SHARE
  23. 9TH OCT FRI(EVENING CLASS) BY MR. MAXWELL - TOPIC: EARNING PER SHARE
  24. 12TH OCT MON(DAY CLASS) BY MR. MAXWELL - TOPIC: EARNING PER SHARE(CONTINUATION)
  25. 14TH OCT WED(EVENING CLASS) BY MR. MAXWELL - TOPIC: EARNING PER SHARE(CONTINUATION)
  26. 16TH OCT FRI(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: EARNINGS PER SHARE
  27. 16TH OCT FRI(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  28. 16TH OCT FRI(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENTS
  29. 17TH OCT SAT(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  30. 21ST OCT WED(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  31. 22ND OCT THUR(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENTS
  32. 23RD OCT FRI(EARLY MORNING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  33. 23RD OCT FRI(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT
  34. 23RD OCT FRI(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENT (CONTINUATION)
  35. 24TH OCT SAT(EVENING CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED F/S(CONTINUATION)
  36. 26TH OCT MON(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED F/S(CONTINUATION)
  37. 27TH OCT TUE(DAY CLASS) BY MR. MAXWELL - TOPIC: CONSOLIDATED FINANCIAL STATEMENTS(CONTINUATION)
Topic 5
1 Lesson
  1. Revenue Recognition
Topic 6
1 Lesson
  1. Accounting for Groups and Business Combinations
Topic 7
1 Lesson
  1. Associates and Joint Arrangements
Topic 8
1 Lesson
  1. Foreign Currency Transactions and Translation
Topic 9
1 Lesson
  1. Deferred Taxation
Topic 10
1 Lesson
  1. Employee Benefits and Provisions
Topic 11
1 Lesson
  1. Accounting for Government Grants and Other Reporting Issues
Topic 12
1 Lesson
  1. Financial Reporting Analysis and Contemporary Issues

CA32: Advanced Financial Reporting and Analysis is an Advanced Level paper in the KASNEB CPA qualification. It equips learners with advanced knowledge and practical skills in the preparation, presentation, interpretation, and analysis of complex financial reports in accordance with International Financial Reporting Standards (IFRS). The course emphasizes professional judgment, corporate reporting, group accounting, and strategic financial analysis to support high-level business and investment decisions.

Key Topics Covered

  • Accounting for Assets and Liabilities
    • Assets and Liabilities as covered in Financial Accounting and Financial Reporting are also relevant here
    • Leases Including Sale and leaseback and dealers in leased assets: IFRS 16 (Leases)
    • Deferred Tax (With group aspects): IAS 12 (Income Taxes)
    • Employee Benefits (IAS 19)
    • Share-based Payments (IFRS 2)
    • Financial Assets and Financial Liabilities (Impairment, Hedging, Embedded Derivatives and Disclosures): IFRS 9 (Financial Instruments)
    • Fair Value Measurement (IFRS 13)
    • Impairment of Assets (IAS 36)
    • Preparation of Financial Statements for Interests in Other entities
    • Subsidiaries (Including foreign subsidiaries, piecemeal acquisitions, reduction in shareholding and disposals as well as statement of cash flows): IFRS 3 (Business Combinations); IFRS 10 (Consolidated Financial Statements); IAS 27 (Consolidated and Separate Financial Statements); IAS 7 (Statement of Cash Flows)
    • Accounting for Associates and Joint Ventures (Including foreign entities): IAS 28 (Investments in Associates and Joint Ventures); IAS 21 (The Effects of Changes in Foreign Exchange Rates)
    • Disclosures of interests in other entities (IFRS 12)
  • Preparation of Financial Statements for other entities
    • Financial Statements for Banks
    • Financial Statements for Insurance Companies
    • Interim Financial Statements (IAS 34)
    • Financial Statements in a hyperinflationary economy (including the preparation of financial statements): IAS 29 (Financial Reporting in Hyperinflationary Economies)
  • Financial Statements complying with IFRS for Small and Medium-sized Entities (IFRS for SMEs)
    • Analysing Financial Statements
    • Earnings Per Share: IAS 33 (Earnings per Share)
    • Related Party Disclosures: IAS 24 (Related Party Disclosures)
    • Operating Segments (IFRS 8)
    • Financial Reorganizations and reconstructions
5. Public Sector Accounting Standards
  5.1 Segment Reporting (IPSAS 18)
  5.2 Related Party Disclosures (IPSAS 20)
  5.3 Impairment of cash generating assets (IPSAS 26) and non-cash generating assets
    (IPSAS 21)
  5.4 Disclosure of information about the general government sector (IPSAS 22)
  5.5 Consolidated Financial Statements (IPSAS 35)
  5.6 Investments in Associates and Joint Ventures (IPSAS 36)
  • Other Reports and Emerging Issues in Financial Reporting
    • The conceptual Framework and the process of developing new accounting standards
    • Proposals to revise/update existing standards and recommendations to issue new ones (Discussions Papers and Exposure drafts)
    • (The Examinations Board shall provide guidelines on which Discussion Papers and Exposure drafts are examinable for specific years)
    • Management Commentary (Management Discussion and Analysis)
    • Capital Markets Authority Corporate Governance Reporting Requirements
    • Global Reporting Initiatives Guidelines on Sustainability Reporting
    • Functions of the International Sustainability Standards Board (ISSB)
    • International Sustainability Disclosure Standards:
    • IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information)
    • IFRS S2 (Climate-related Disclosures)
    • Integrated Reporting
    • Materiality Guidelines for Financial Reporting
    • Legal and Ethical issues in Financial Reporting.

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