TY - BOOK ED - Institute of Certified Public Accountants of Uganda. ED - Institute of Certified Public Accountants of Uganda. TI - CPA financial reporting: study pack 2022 SN - 9789970531073 U1 - 657.3 23rd edition PY - 2022/// CY - Kampala PB - ICPAU KW - Financial KW - Reporting KW - Statements N1 - includes bibliographical references; Ch. A Measurement of the elements of financial statements - - Ch. B Presentation of financial statements (AIS 1) - - Ch. C Statements of cash flow (IAS 7) - - Ch. D Accounting policies, changes in accounting estimates and errors (IAS 8) - - Ch. E Inventories (IASM2) - - Ch. F Contraction contracts - - Ch. G Income tax (IAS 12)- - Ch. H Property, plant and equipment (IAS 16)- - Ch. I Fair value measurement (IFRS 13)- - Ch. J Effects of change rates (IAS 12 )- - Ch. K Investment property - - (IAS 40) - - Ch. L Leases (IAS 17)- - Ch. M Revenue (IAS 18) - - Ch. N Accounting for government grants and disclousre of government assistance (IAS 20) - - Ch. O borrowing costs (IAS 23) - - Ch. P Impairment of assets (IAS 36) - - Ch. Q Provisions, contingent liabilities assets (IAS 37) - - Ch. R Intangible (IAS 38) - -Ch. S Agriculture (IAS 41) - - Ch. T Exploration for and evaluation of mineral resources (IFRS 6) - - Ch. U Business combinations (IFRS 3) - - Ch. V Consolidate financial statements (IFRS 10) - - Ch. W Liquidation and receivership ER -