Description
This book equips CPA learners to account for complex transactions, prepare advanced group and specialised financial statements, and analyse reports in the private and public sectors, following the KASNEB syllabus for Paper No. 14. It covers leases, deferred tax, employee benefits, share-based payments, impairment, financial instruments and fair value measurement, consolidated financial statements including complex groups, changes in ownership and foreign subsidiaries, group statements of cash flows, associates and joint arrangements. It also covers banks, insurers, interim and hyperinflation reporting, IFRS for SMEs, EPS, related parties, segments, financial reconstructions, IPSAS, the Conceptual Framework, IFRS 18, sustainability standards, integrated reporting and ethics, with fully worked examples throughout.
