Financial Accounting (FA) / FFA Syllabus Sections A, B and C are fundamental in financial accounting while they cover:
1. The context and purpose of financial reporting, such as the scope and purpose of financial statements for external reporting, users' and stakeholders' needs, main elements of financial reports, regulatory framework and duties and responsibilities of those charged with governance
2. The qualitative characteristics of financial information
3. The use of double-entry and accounting systems
It is expected to spend approximately 20 minutes to complete.
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