{"id":46875,"date":"2026-11-02T14:19:18","date_gmt":"2026-11-02T11:19:18","guid":{"rendered":"https:\/\/finstockevarsity.com\/resources\/?post_type=product&#038;p=46875"},"modified":"2026-11-02T14:19:18","modified_gmt":"2026-11-02T11:19:18","slug":"advanced-financial-reporting-and-analysis-in-certified-public-accountants-cpa502","status":"publish","type":"product","link":"https:\/\/finstockevarsity.com\/resources\/product\/advanced-financial-reporting-and-analysis-in-certified-public-accountants-cpa502\/","title":{"rendered":"Advanced Financial Reporting and Analysis in Certified Public Accountants (CPA502)"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"fontstyle0\">This book contains the following topics:<\/span><\/p>\n<p>\u2022 Leases (IFRS 16)<br \/>\n\u2022 Deferred Tax and Employee Benefits<br \/>\n\u2022 Share-Based Payments and Impairment of Assets<br \/>\n\u2022 Financial Instruments and Fair Value Measurement<br \/>\n\u2022 Consolidated Financial Statements<br \/>\n\u2022 Complex Groups and Changes in Ownership<br \/>\n\u2022 Foreign Subsidiaries and Group Statements of Cash Flows<br \/>\n\u2022 Associates, Joint Arrangements and IFRS 12<br \/>\n\u2022 Financial Statements of Specialised Entities<br \/>\n\u2022 EPS, Related Parties and Operating Segments<br \/>\n\u2022 Financial Reorganisations and Reconstructions<br \/>\n\u2022 Public Sector Accounting Standards<br \/>\n\u2022 Conceptual Framework and Emerging Reporting Issues<\/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>257<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":46879,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[30,51],"product_tag":[],"class_list":["post-46875","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"],"_links":{"self":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product\/46875","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=46875"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media\/46879"}],"wp:attachment":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media?parent=46875"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_brand?post=46875"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_cat?post=46875"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_tag?post=46875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}