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  • LEARNING OUTCOMES
    A candidate who passes this paper should be able to:
     Account for various assets and liabilities
     Prepare financial statements including published financial statements for various types
    of organisations
     Account for specialised transactions
     Prepare group financial statements
     Analyse and interpret financial statements
     Apply International Financial Reporting Standards (IFRSs) and International Public
    Sector Accounting Standards (IPSASs) in preparing non-complex financial statements