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IA by MAH


On the successful completion of this paper candidates will be able to: 

1- prepare statement of changes in equity and statement of cash flows (other than consolidated statement of cash Flow) in accordance with specified international pronouncements. 

2- interpret and evaluate the financial statement with the help of ratio analysis. 

3- prepare income and expenditure account, accounts from incomplete records and manufacturing account. 

4- understand the requirements for recognition and measurement of the elements of financial statements and concepts of capital and capital maintenance. 

5- account for transactions related to property, plant and equipment in accordance with international pronouncements. 

6- account for transactions related to government grants and provide disclosures for the same in accordance with international pronouncements. 

7- account for transactions related to impairment of assets (other than cash generating units), investment property and financing of assets in accordance with international pronouncements 

8- understand the nature of revenue and account for the same in accordance with international pronouncements.