SEGMENT REPORTING-AFR -CPA KENYA скачать в хорошем качестве

SEGMENT REPORTING-AFR -CPA KENYA

SEGMENT REPORTING-AFR-CPA KENYA Segment reporting is an essential aspect of financial reporting that involves dividing a company's financial information into segments or business units to provide insight into how different parts of the business are performing. This practice is crucial for stakeholders, including investors, regulators, and management, as it helps in assessing the company's overall performance, identifying areas of strength or weakness, and making informed decisions. In the context of the Association of Chartered Certified Accountants (ACCA) Advanced Financial Management (AFM) exam and Certified Public Accountant (CPA) studies in Kenya, segment reporting typically refers to understanding the regulatory framework, accounting standards, and principles governing the disclosure of segment information in financial statements. ACCA and CPA exams often cover segment reporting extensively, including topics such as: Regulatory Framework: Understanding the legal requirements and regulations regarding segment reporting, which may vary by jurisdiction. In Kenya, this would include familiarity with relevant laws, such as the Companies Act and the International Financial Reporting Standards (IFRS), adopted by the Institute of Certified Public Accountants of Kenya (ICPAK). Accounting Standards: Knowledge of accounting standards related to segment reporting, such as IFRS 8 (International Financial Reporting Standard 8) or any local adaptations, which outline the disclosure requirements for segment information in financial statements. Segment Identification: Understanding how to identify reportable segments based on factors such as the nature of products or services, geographical location, customer types, and regulatory requirements. Segment Reporting Disclosures: Knowing what information needs to be disclosed for each reportable segment, including segment revenue, segment profit or loss, segment assets, segment liabilities, and other relevant financial and non-financial metrics. Management Approach: Understanding the management approach to segment reporting, which focuses on how internal management organizes and evaluates the performance of segments for decision-making purposes. Analytical Techniques: Learning analytical techniques to interpret segment information, such as segment profitability analysis, segmental trend analysis, and comparison of segment performance over time or with industry benchmarks. Overall, mastering segment reporting is crucial for accounting professionals to ensure compliance with regulatory requirements, provide transparent and meaningful information to stakeholders, and support effective decision-making within organizations. Semester Deals For every unit we are charging Ksh.4800 i.e CIFA,CPA,CS and ATD. For Business Data Analytics(BDA) we are charging Ksh.9000 for the whole semester. Our Payments Details Paybil:6242839 Acc : Unit Name. i.e FR,FM,AFR etc.. Talk to our Customer care today Via... 0793555000 or 0719525000 Enroll now for a transformative learning experience._ Join Our WhatsApp group for more details;``` ♦️ Advanced level https://surl.li/tkhmc ✅ Intermediate Level https://surl.li/tkhmz ♦️ Foundation Level https://surl.li/tkhoo Karibu RCM College.