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Financial Accounting and Reporting (FAR) Materials
Syllabus
Syllabus
FAR Review Proper 1st Semester
Conceptual Framework
Statement of Financial Position
Statement of Comprehensive Income
Operating Segment
Statement of Cash Flows
Cash & Cash Equivalent, Bank Reconciliation, Proof of Cash
Accounts Receivable
Notes Receivable
Inventory
FAR First Diagnostic Test
Property, Plant and Equipment
Intangible Assets
Biological Assets
Investment in Equity Securities to Profit or Loss
Investment Debt Instruments
Bond Investment
Investment in Associate
Investment Property and Other Investment
Land, Building and Machinery
Depreciation and Depletion
Discontinued Operations
FAR Second Diagnostic Test
Current Liabilities (Financial and Non-Financial Liabilities)
Notes Payable, Accrued Interest, Refinancing, Fair Value Option
Bonds Payable, Effective Interest Method and Market Price of Bonds
Debt Restructuring & Release of Liability
Leases
FAR Third Diagnostic Test
Employee Benefits
Retirement Benefit - Pension and Other Employee Benefits
FAR First Preboard
FAR First Preboard
FAR First Preboard Answer key
FAR First Preboard Answer key
FAR Review Proper 2nd Semester
Revaluation
Deferred Tax
Shared Based Compensation - Equity/Cash Settled
FAR Fourth Diagnostic Test
Shareholders Equity
Retained Earnings (Accumulated Profits/Loss)
Book Value and Earnings Per Share
Accruals/Cash Basis & Single Entry
Correction of Errors
Government Grants
Derivatives
FAR Fifth Diagnostic Test
FAR Final Preboard
FAR Final Preboard
FAR Final Preboard Answer key
FAR Final Preboard Answer key
Statement of Comprehensive Income
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