IFRS Standards

Accounting Principles, 9th Canadian Edition

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Advanced Financial Reporting (A1.3) – Institute of Certified Public Accountants of Rwanda (ICPAR) – 2020 Study Manual and Comprehensive IFRS Exam Preparation Material
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June 2026

2025/2026
This document covers the A1.3 Advanced Financial Reporting syllabus for the CPA qualification offered by the Institute of Certified Public Accountants of Rwanda (ICPAR). It includes detailed explanations of IFRS and IAS standards, consolidated financial statements, financial instruments, group accounts, financial statement analysis, and advanced reporting topics. The material is structured as a complete study manual with theoretical guidance, worked examples, disclosure requirements, and examin...
shajimoweri
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