6.3

Assess the measurement, valuation, and classification of cash and cash equivalents

1%

1

1

6.4

Describe the nature, recognition and de-recognition, and disclosure of short term investments

1%

1

1

6.5

Assess the measurement, valuation, and classification of shortterm investments

1%

1

1

6.6

Describe the nature, recognition and de-recognition, and disclosure of trade and non-trade receivables

1%

1

1

6.7

Assess the measurement, valuation, and classification of trade and non-trade receivables

1%

1

1

6.8

Describe the nature, recognition and de-recognition, and disclosure of inventories

1%

1

1

6.9

Assess the measurement, valuation, and classification of inventories

1%

1

1

6.10 Describe the nature, recognition and de-recognition, and disclosure of prepaid expenses and other financial assets

1%

1

1

6.12 Describe the nature, recognition and de-recognition, and disclosure of noncurrent investments

1%

1

1

6.13 Assess the measurement, valuation, and classification of noncurrent investments

1%

1

6.14 Describe the nature, recognition and de-recognition, and disclosure of property, plant and equipment

1%

1

1

6.15 Assess the measurement, valuation, and classification of property, plant, and equipment

1%

1

6.16 Describe the nature, recognition and de-recognition, and disclosure of intangible and other noncurrent assets

1%

1

1

6.17 Assess the measurement, valuation, and classification of intangible and other noncurrent assets

1%

1

6.18 Appraise impairment of assets

2%

2

7.0

Accounting for Liabilities (nature, recognition, measurement, valuation, classification, disposition, and disclosure)

2

2

7.2

Describe the nature, recognition and disclosure of current liabilities, including provisions

1%

1

1

A

7.3

Assess the measurement, valuation, disposition, and classification of current liabilities, including provisions

2%

2

7.4

Describe the nature, recognition and disclosure of noncurrent liabilities and other financial liabilities

1%

1

1

7.5

Assess the measurement, valuation, disposition, and classification of noncurrent liabilities and other financial liabilities

2%

2

7.6

8.0

Accounting for Equity (nature, recognition, measurement, retirement, and disclosure)

8.1

Describe the nature, recognition and disclosure of preference and ordinary shares

2%

2

2

8.2

Assess the measurement and retirement of preference and ordinary shares

2%

2

8.3

Describe the nature, recognition and disclosure of additional paid-in capital and revaluation surplus

2%

2

A

A

S

8.4

Assess the measurement and retirement of additional paid-in capital and revaluation surplus

2%

2

2

8.5

Describe the nature, recognition and disclosure of retained earnings, including dividends and appropriations of accumulated profit/loss

2%

2

2

8.6

Assess the measurement and retirement of retained earnings, including dividends and appropriations of accumulated profit/loss

2%

2

2

Demonstrate capital restructuring such as quasi-reorganization and recapitalization

2%

2

2

9.2

Construct correct income statement in terms of form and content

1%

1

1

9.3

Construct correct statement of changes in equity in terms of form and content

1%

1

1

9.4

Construct correct cash flow statement in terms of form and content

1%

1

1

9.5

Demonstrate the preparation of interim financial statements and segment reporting, including the disclosure requirements

1%

1

1

9.6

Describe the accounting for and disclosure requirements for events after the balance sheet date

1%

1

1

9.7

Describe the accounting for and disclosure requirements for earnings per share

1%

1

1

Describe the accounting for and disclosure requirements for related parties

1%

1

1