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4500 KES
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A candidate who passes this paper should be able to:

  • Demonstrate an understanding of the roles of the statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows in evaluating a company’s performance and financial position
  • Identify and evaluate the information sources that analysts use in financial statement analysis besides annual financial statements and supplementary information/various alternative sources of financial information
  • Prepare financial statements, including consolidated financial statements, in accordance with IFRSs or other relevant standards
  • Analyse financial statements and related disclosures
  • Project financial statements such as statement of financial position, income statement, budgets among others