Month: January 2023

CPA ADVANCED LEVEL ADVANCED FINANCIAL REPORTING AND ANALYSIS (AFRA) ADVANCED FINANCIAL REPORTING & ANALYSIS THEORY   IAS 24 Related parties Definition of a related party A related party is defined as ‘a person or entity that is related to the Read More …

CPA ADVANCED LEVEL FIANNACIAL REPORTING AND ANALYSIS THEORY QUESTIONS AND ANSWERS August 2022 Question Three a. Accounting policy choices disallowed under the SMEs standard: • Goodwill arising on acquisition of a subsidiary is always determined using the partial goodwill method. Read More …

Exposure draft: Disaggregate information in more useful ways Operating expenses – under current IFRS standards, an entity can present a SPL that classifies expenses nature or faction Unusual income and expenses – the Board are proposing to define Read More …

Determining the “control” of another entity To determine control, an entity shall assess whether it has all the following; Power over the other entity Rights to variable benefits from its involvement with the other entities The ability to use its Read More …

Goodwill arising on acquisition of a subsidiary is always determined using the partial goodwill method. The fair value method of measuring the non-controlling interest is not available Intangible assets must be accounted for at cost less accumulated amortization and The Read More …

KASNEB EXAMINATIONS APRIL 2023 EXAMINATIONS DATES Students of Kasneb, parents, sponsors, guardians, training institutions and other stakeholders are herenotified that the April 2023 examinations will be administered over a period of four (4) days, from Monday, 24 April 2023 Read More …

CPA Dec 2022 Results and Proceeding to Next Level FAQs General 1. Why is some of the papers indicated previous credit in my result slip? It means you had already done the respective paper(s) in previous sitting(s) and passed. So Read More …

KCA UNIVERSITY ICT NOTES Foundation level Section 2 SYSTEMS ANALYSIS AND DESIGN DEFINITION OF A SYSTEM It is an organized, purposeful structure regarded as a whole and consisting of interrelated and interdependent elements. These elements continually influence one another (directly Read More …

KCA UNIVERSITY CPA SECTION 2 ICT NOTES LEGAL, ETHICAL AND SOCIAL ISSUES IN MANAGEMENT INFORMATION SYSTEMS. Ethics refer to the principles of right and wrong that individuals who act as free moral agents use to make choices that will guide Read More …