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AC330 Stream I Syllabus
1. Articulation of financial statements a. What affects equity?
a.i. Other comprehensive income a.ii. Other changes in equity a.iii. Transactions with owners b. Statement of changes in equity c. Clean surplus accounting d. Dirty surplus accounting e. Advantages of 2 income statements
2. Revision of historical cost accounting a. Basic accounting equation a.i. Shareholders' funds equation b. Accruals and matching c. Prudence d. IAS1 terminology d.i. Alpha headings e. Taxation calculation f. Sales calculation g. Purchases calculation h. Expenses calculation i. Recognised dividends j. Share premium account k. Statement of comprehensive income format l. Statement of changes in equity format m. Revaluation of non-current assets m.i. IAS16 m.ii. Cost model m.iii. Revaluation model m.iv. Disposal of revalued assets n. IAS8 (Accounting policies) o. IAS2 (Inventory) p. IAS37 (Provisions) q. IAS39 (Financial instruments)
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