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  • UseLEARNING OUTCOMES
    A candidate who passes this paper should be able to:
     Prepare financial statements for subsidiaries, associates and jointly controlled entities in
    compliance with International Financial Reporting Standards (IFRSs) and International
    Public Sector Accounting Standards (IPSASs) as applicable
     Analyse financial statements for public and private sector entities
     Account for complex accounting transactions
     Apply ethical standards in accountancy work and practice