• 1

  A | Fundamental Ethical and Professional Principles

  • 1. Professional and ethical behaviour in corporate reporting
• 2

  B | The Financial Reporting Framework

  • 1. The applications, strengths and weakness of the accounting framework
• 3

  C | Reporting the Financial Performance of a Range of Entities

  • 1. Revenue
  • 2. Non-current assets
  • 3. Financial Instruments
  • 4. Leases
  • 5. Employee benefits
  • 6. Income taxes
  • 7. Provisions, contingencies and events after the reporting period date
  • 8. Share-based payment
  • 9. Fair Value Measurement
  • 10. Reporting requirements of small and medium-sized entities (SMEs)
  • 11. Other Reporting Issues
• 4

  D | Financial Statements of Groups of Entities

  • 1. Group Accounting including statements of cash flows
  • 2. Associates and joint arrangements
  • 3. Changes in group structures
  • 4. Foreign transactions and entities
• 5

  E | Interpret Financial Statements for Different Stakeholders

  • 1. Analysis and interpretation of financial information and measurement of performance
• 6

  F | The Impact of Changes and Potential Changes in Accounting Regulation

  • 1. Discussion of solutions to current issues in financial reporting
• 7

  G | Employability and Technology Skills

  • 1. Use computer technology to efficiently access and manipulate relevant information
  • 2. Work on relevant response options using available functions and technology as would be required in the workplace
  • 3. Navigate windows and computer screens to create and amend responses to exam requirements using the appropriate tools
  • 4. Present data and information effectively using the appropriate tools

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