Description
This book equips CPA learners to account for complex transactions and to prepare and analyse financial statements in the private and public sectors, following the KASNEB syllabus for Paper No. 9. It covers investment property, exploration assets, assets held for sale, financial instruments, leases, income taxes, government grants and provisions, and specialised transactions such as hire purchase, consignments, construction contracts, foreign currency and borrowing costs. It also covers the financial statements of specialised entities, published financial statements, consolidated statements, associates, joint ventures and branches, selected IPSASs and the analysis and interpretation of financial statements, with fully worked IFRS examples and Kenyan cases throughout.
