FINANCIAL REPORTING AND ANALYSIS WEDNESDAY: 26 April 2023 QUESTION ONE (a) Revenue from rendering of services should be recognised by reference to the stage of completion of the transaction at the balance sheet date. Describe THREE conditions to be Read More …
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CFFE Fraud Risk Management notes
CONTENT: 1. Introduction To Risk Management 1.1 Definitions of risk 1.2 Definition of fraud risk 1.3 Types of fraud risks 1.4 Definition of risk management 1.5 Principles and aims of risk management 1.6 Current state of risk management 1.7 Risk Read More …
CFFE Fraud Prevention and Detection notes
Content 1. Introduction to Criminology 1.1 Understanding criminal behaviour 1.2 Theories of crime causation 1.3 White collar crime 1.4 White collar crime and crimes of the middle class 1.5 Occupational crime and related criminology theories 1.6 Organisational crime and the Read More …
CFFE Principles of Law of Evidence & The Trial Process notes
CONTENT: 1. Basic principles of evidence 1.1 What is evidence 1.2 Information versus evidence 1.3 Principles of evidence – relevance, reliability and admissibility 1.4 Types of evidence – direct and circumstantial evidence 1.5 Forms of evidence – testimonial, real and Read More …
CFFE Law Related to Fraud notes
CONTENT 1. Introduction to fraud 1.1 Legal definition of corruption, fraud and white collar crime 1.2 Perpetrators of fraud/corruption and white collar crime 1.3 Social and economic effects of fraud and corruption 1.4 Legal and justice challenges of fraud and Read More …
Credit Management notes CCP
CONTENT 1. Introduction to credit management 1.1 History of credit Management 1.2 Definition of credit 1.3 The credit cycle 1.4 Why businesses extend credit 1.5 Types of credit; Consumer Credit, Trade Credit and Export Credit 1.6 Financial effects of credit Read More …
Business Environment CCP notes
CONTENT 1. Introduction to business environment 1.1 Definition of a business operating environment 1.2 Outline of Kenyan economy 1.3 Structure of Kenyan financial system 1.4 Types of Industries: Primary, Secondary and Tertiary sectors of industry. 1.5 Economic effects of changes Read More …
Credit Risk Management CCP notes
Click here to Install Our Mobile App and Download the notes and Rad using your Phone CONTENT 1. Overview of Risk Management. 1.1 Definition of risk 1.2 Risks inherent in business organizations 1.3 Risk management process 1.4 Monitoring and evaluating Read More …
Financial Reporting and Analysis(Incorporating IPSAS) notes
SomeaKenya provides Updated and Revised notes for the current CPA syllabus. Revision kits (Past papers with answers) are also available to help you with revision of the upcoming exams. you can get these materials in Hardcopies (Printed and Binded) and Read More …
Advanced Financial Reporting and Analysis notes
SomeaKenya provides Updated and Revised notes for the current CPA syllabus. Revision kits (Past papers with answers) are also available to help you with revision of the upcoming exams. you can get these materials in Hardcopies (Printed and Binded) and Read More …