Table of Specifications
Corporate Accounting (with CONFRAS and PAS 1)
TOPICS
I.
II.
Conceptual Framework for Financial Reporting
PAS 1 Presentation of Financial Statements
a. General Features
b. Statement of Financial Position
c. Statement of Comprehensive Income
d. Statement of Cash Flows (PAS 7)
e. Notes to the Financial Statements
III.
Corporate Accounting
a. Authorization
b. Subscription & Issuance
c. Reacquisition (Treasury shares)
d. Re-issuance of treasury shares
e. Declaration and payment of cash dividends
f. SHE section preparation
TOTAL
% to Total
Items
(MAXIMUM)
20%
40%
40%
100%