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CPA (U) Paper 13; Advanced Financial Reporting

To enable the learner consolidate and apply knowledge in matters of financial reporting in the business sectors of the economy

The examination will be designed to test the learner’s ability to integrate knowledge and skills acquired in earlier papers and in the preparation of consolidated financial statements as well as business combinations and interests in joint ventures.

There will be a three hour examination made up sections A and B. Section A will comprise of one compulsory question of 50 marks. Section B will comprise of four questions of 25 marks each, of which the candidate will be required to attempt any two.

CPA (U) New  Study guide and syllabus 2016  

P13 study guide and syllabus

The study materials are being updated for 2016 Exams

1.Introduction to group accounts.

2. Basics of group accounting.

3. Complex group Accounting.

4. Foreign Currency Translation.

5. Group cash flow statements

6. Corporate social responsibility and current issues.

7. Off balance sheet Activities.

8. Provisions.

9. Non-current assets.

10. Accounting for leases.

11. Employee benefits.

12.Share based payments.

13.Financial instruments.

14.Income Taxes.

15.Operating segments

16. Insurance contracts (Coming soon)
17. Financial reporting in hyper inflationary economies (Coming soon)

18.Earnings per share.
19.Held for sale Assets

20. Interim financial reporting (Coming soon)
21. Reporting for small and medium-sized entities (Coming soon)

22.Events after the reporting period

23. International harmonization (Coming soon)
24. Integrated reporting (Coming soon)

Relevant Past paper questions and Answers from the old Syllabus

June 2012 Past Paper Questions.

June 2012 Past Paper Answers.