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Detailed Summary Notes for IFA
ACCT20002 - Intermediate Financial Accounting
55 Pages • Complete Study Notes • Year: Pre-2021
A definitive guide that provides IFA students with a number of required skill sets: Identify and explain the theories that explain why financial accounting exists and the accounting choices made by managers Record and disclose transactions and events applying the provisions of key Accounting Standards Critically evaluate how well these standards appropriately incorporate the principles as outlined in the Conceptual Framework Identify and explain contemporary financial accounting reporting issues affecting the business community and being considered by standard setters Identify and explain financial reporting disclosure and presentation issues as part of an annual report Explain the implications for financial reporting arising from alternative accounting policy choice decisions faced by management
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