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CISSE notes
Foundation Level notes Computing Systems notes Information Systems Support and Integration notes Communication Skills and Ethics in Information Systems notes Computer Information Systems Applications notes Entrepreneurship and Innovation notes Intermediate Level notes Information Systems Strategy, Governance and Ethics notes Data Read More …
KASNEB CPA Advanced Public Financial Management Pdf notes
Click here to Purchase CPA Advanced Public Financial Management Pdf notes CONTENT 1. Introduction to Public Financial Management 1.1 The scope, objective, and principles of Public Financial management (PFM) 1.2 Relevance of PFM Act in management of Public finances 1.3 Read More …
Combined ATD Past Papers (2015 – August 2024)
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ATD Past papers with Answers (Revision Kits)
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Continuous Audit
Continuous audit means when the auditor visits his client in regular or irregular intervals during the Financial year and checks each and every transaction and at the end of the year, he checks the profit and loss account and balance Read More …
IAS 24 Related parties
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 AFR Questions and Answers
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 …
CPA AFR – Exposure draft: Disaggregate information in more useful ways
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 …
CPA AFR – Determining the “control” of another entity
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 …