FIRST OPEN PREBOARD EXAMINATION CHECKLIST

Financial Accounting and Reporting

Main Topics (80%) :
The Environment of FAR
Conceptual Framework
Inventories
Biological Assets
Property, Plant and Equipment (PPE, Machinery, Land and Building, etc.)
Investment Property
Intangible Assets
Wasting Assets
Non – Current Assets – Held for Sale
Cash and Cash Equivalents (CCE, Bank Reconciliation, Proof of Cash, etc.)
Receivables
Other Topics (20%) :
Borrowing Costs
Government Grant
Investments
Derivatives and Hedge Accounting
Trade and Other Payables
Notes and Bonds Payable (including restructuring)
Leases
Employee Benefits
Share – based Payments
Provisions and Contingencies
Shareholders’ Equity
Book Value Per Share, EPS and DEPS, Accounting Process
Cash to Accrual and Single Entry
Accounting Changes and Errors
Financial Statements (SOFP, SOPOR including discontinued operations, SOCF, SOCINE
Operating Segments, Related Party Disclosures
Financial Reporting and Changing Prices including hyperinflationary economies
Interim Financial Reporting and SMEs

FINISH ON OR BEFORE FEBRUARY 9, 2018 (FRIDAY) !!!

FIRST OPEN PREBOARD EXAMINATION CHECKLIST
Auditing Problems
Main Topics (80%) :
Audit of Inventories
Audit of Property, Plant and Equipment
Audit of Investment Property
Audit of Intangible Assets
Audit of Cash and Cash Equivalents
Audit of Receivables
Other Topics (20%) :
Audit of Investments
Audit of Liabilities
Audit of Equity
Audit of Financial Statements Presentation

FINISH ON OR BEFORE FEBRUARY 9, 2018 (FRIDAY) !!!