{"id":46599,"date":"2026-10-27T16:37:44","date_gmt":"2026-10-27T13:37:44","guid":{"rendered":"https:\/\/finstockevarsity.com\/resources\/?post_type=product&#038;p=46599"},"modified":"2026-10-27T16:37:44","modified_gmt":"2026-10-27T13:37:44","slug":"financial-reporting-and-analysis-in-certified-public-accountants-cpa303","status":"publish","type":"product","link":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/","title":{"rendered":"Financial Reporting and Analysis in Certified Public Accountants (CPA303)"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"fontstyle0\">This book contains the following topics:<\/span><\/p>\n<p>\u2022 Investment Property, Exploration Assets and Assets Held for Sale<br \/>\n\u2022 Financial Instruments<br \/>\n\u2022 Leases<br \/>\n\u2022 Income Taxes<br \/>\n\u2022 Government Grants, Provisions and Contingencies<br \/>\n\u2022 Specialised Transactions<br \/>\n\u2022 Financial Statements of Specialised Entities<br \/>\n\u2022 Published Financial Statements<br \/>\n\u2022 Consolidated Financial Statements<br \/>\n\u2022 Associates, Joint Ventures and Branch Accounts<br \/>\n\u2022 International Public Sector Accounting Standards<br \/>\n\u2022 Analysis and Interpretation of Financial Statements<\/p>\n<table>\n<tbody>\n<tr>\n<td>Category:<\/td>\n<td>Kasneb Professional Level Book<\/td>\n<\/tr>\n<tr>\n<td>Publisher:<\/td>\n<td><a href=\"https:\/\/finstockevarsity.com\/resources\/\">Finstock Evarsity Publishers<\/a><\/td>\n<\/tr>\n<tr>\n<td>ISBN:<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Authors:<\/td>\n<td>CPA John Kimani, Dr. James Scott<\/td>\n<\/tr>\n<tr>\n<td>Pages:<\/td>\n<td>285<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":46603,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"product_brand":[],"product_cat":[30,51],"product_tag":[],"class_list":["post-46599","product","type-product","status-publish","has-post-thumbnail","product_cat-kasneb-cpa-resources","product_cat-kasneb-resources","first","instock","downloadable","shipping-taxable","purchasable","product-type-simple"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources<\/title>\n<meta name=\"description\" content=\"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.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/\" \/>\n<meta property=\"og:site_name\" content=\"Finstock Evarsity Resources\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/finstockevarsity\/\" \/>\n<meta property=\"og:image\" content=\"https:\/\/finstockevarsity.com\/resources\/wp-content\/uploads\/2026\/10\/Front-108.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1192\" \/>\n\t<meta property=\"og:image:height\" content=\"1754\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@evarsity\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/\",\"url\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/\",\"name\":\"Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/finstockevarsity.com\\\/resources\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/Front-108.png?fit=1192%2C1754&ssl=1\",\"datePublished\":\"2026-10-27T13:37:44+00:00\",\"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.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/finstockevarsity.com\\\/resources\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/Front-108.png?fit=1192%2C1754&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/finstockevarsity.com\\\/resources\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/Front-108.png?fit=1192%2C1754&ssl=1\",\"width\":1192,\"height\":1754},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/product\\\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Shop\",\"item\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/shop\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Financial Reporting and Analysis in Certified Public Accountants (CPA303)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#website\",\"url\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/\",\"name\":\"Finstock Evarsity Resources\",\"description\":\"Your online e-resources portal\",\"publisher\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#organization\",\"name\":\"Finstock Evarsity Resources\",\"url\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/finstockevarsity.com\\\/resources\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/full-logo-small.png?fit=473%2C403&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/finstockevarsity.com\\\/resources\\\/wp-content\\\/uploads\\\/2018\\\/08\\\/full-logo-small.png?fit=473%2C403&ssl=1\",\"width\":473,\"height\":403,\"caption\":\"Finstock Evarsity Resources\"},\"image\":{\"@id\":\"https:\\\/\\\/finstockevarsity.com\\\/resources\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/finstockevarsity\\\/\",\"https:\\\/\\\/x.com\\\/evarsity\",\"https:\\\/\\\/ke.linkedin.com\\\/in\\\/finstock-evarsity-75b147a0\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC529k6jSRuNDWF6cVmFjqCQ\",\"https:\\\/\\\/www.instagram.com\\\/finstockevarsity\\\/\",\"https:\\\/\\\/www.tiktok.com\\\/@finstockevarsitycollege\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources","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.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/","og_locale":"en_US","og_type":"article","og_title":"Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources","og_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.","og_url":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/","og_site_name":"Finstock Evarsity Resources","article_publisher":"https:\/\/www.facebook.com\/finstockevarsity\/","og_image":[{"width":1192,"height":1754,"url":"https:\/\/finstockevarsity.com\/resources\/wp-content\/uploads\/2026\/10\/Front-108.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@evarsity","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/","url":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/","name":"Financial Reporting and Analysis in Certified Public Accountants (CPA303) - Finstock Evarsity Resources","isPartOf":{"@id":"https:\/\/finstockevarsity.com\/resources\/#website"},"primaryImageOfPage":{"@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/#primaryimage"},"image":{"@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/finstockevarsity.com\/resources\/wp-content\/uploads\/2026\/10\/Front-108.png?fit=1192%2C1754&ssl=1","datePublished":"2026-10-27T13:37:44+00:00","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.","breadcrumb":{"@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/#primaryimage","url":"https:\/\/i0.wp.com\/finstockevarsity.com\/resources\/wp-content\/uploads\/2026\/10\/Front-108.png?fit=1192%2C1754&ssl=1","contentUrl":"https:\/\/i0.wp.com\/finstockevarsity.com\/resources\/wp-content\/uploads\/2026\/10\/Front-108.png?fit=1192%2C1754&ssl=1","width":1192,"height":1754},{"@type":"BreadcrumbList","@id":"https:\/\/finstockevarsity.com\/resources\/product\/financial-reporting-and-analysis-in-certified-public-accountants-cpa303\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/finstockevarsity.com\/resources\/"},{"@type":"ListItem","position":2,"name":"Shop","item":"https:\/\/finstockevarsity.com\/resources\/shop\/"},{"@type":"ListItem","position":3,"name":"Financial Reporting and Analysis in Certified Public Accountants (CPA303)"}]},{"@type":"WebSite","@id":"https:\/\/finstockevarsity.com\/resources\/#website","url":"https:\/\/finstockevarsity.com\/resources\/","name":"Finstock Evarsity Resources","description":"Your online e-resources portal","publisher":{"@id":"https:\/\/finstockevarsity.com\/resources\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/finstockevarsity.com\/resources\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/finstockevarsity.com\/resources\/#organization","name":"Finstock Evarsity Resources","url":"https:\/\/finstockevarsity.com\/resources\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/finstockevarsity.com\/resources\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/finstockevarsity.com\/resources\/wp-content\/uploads\/2018\/08\/full-logo-small.png?fit=473%2C403&ssl=1","contentUrl":"https:\/\/i0.wp.com\/finstockevarsity.com\/resources\/wp-content\/uploads\/2018\/08\/full-logo-small.png?fit=473%2C403&ssl=1","width":473,"height":403,"caption":"Finstock Evarsity Resources"},"image":{"@id":"https:\/\/finstockevarsity.com\/resources\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/finstockevarsity\/","https:\/\/x.com\/evarsity","https:\/\/ke.linkedin.com\/in\/finstock-evarsity-75b147a0","https:\/\/www.youtube.com\/channel\/UC529k6jSRuNDWF6cVmFjqCQ","https:\/\/www.instagram.com\/finstockevarsity\/","https:\/\/www.tiktok.com\/@finstockevarsitycollege"]}]}},"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product\/46599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/comments?post=46599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media\/46603"}],"wp:attachment":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media?parent=46599"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_brand?post=46599"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_cat?post=46599"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_tag?post=46599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}