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FAC3764 Exam 2025
In-depth summary of all possible questions to be asked in the exam paper. explanations.
- Summary
- • 63 pages •
In-depth summary of all possible questions to be asked in the exam paper. explanations.
FAC3764 Exam pack 2025
This exam pack contains a full collection of past paper-style questions and worked-out suggested solutions for FAC3764 (Advanced Financial Reporting). The pack covers: Consolidations (subsidiaries, associates, and joint ventures) Intragroup transactions and eliminations (inventory, PPE, dividends, loans, etc.) Consolidated Statements of Profit or Loss, Financial Position, and Changes in Equity Goodwill calculations (full and partial methods) with impairment adjustments Equity tran...
- Package deal
- Exam (elaborations)
- • 554 pages •
This exam pack contains a full collection of past paper-style questions and worked-out suggested solutions for FAC3764 (Advanced Financial Reporting). The pack covers: Consolidations (subsidiaries, associates, and joint ventures) Intragroup transactions and eliminations (inventory, PPE, dividends, loans, etc.) Consolidated Statements of Profit or Loss, Financial Position, and Changes in Equity Goodwill calculations (full and partial methods) with impairment adjustments Equity tran...
FAC3764 Test 3 2025
This study pack is a comprehensive, exam-focused summary for FAC3764 (Advanced Financial Accounting), prepared for Test 3 (2025). Subsidiaries, Associates & Joint Ventures explained with step-by-step consolidation journals (debits/credits) Worked examples with calculations: goodwill, NCI, unrealised profits, dividends, impairment, change in ownership, etc. Full guidance on preparing Consolidated Statements (Profit or Loss, Financial Position, Changes in Equity) Summaries of all relevan...
- Package deal
- Summary
- • 63 pages •
This study pack is a comprehensive, exam-focused summary for FAC3764 (Advanced Financial Accounting), prepared for Test 3 (2025). Subsidiaries, Associates & Joint Ventures explained with step-by-step consolidation journals (debits/credits) Worked examples with calculations: goodwill, NCI, unrealised profits, dividends, impairment, change in ownership, etc. Full guidance on preparing Consolidated Statements (Profit or Loss, Financial Position, Changes in Equity) Summaries of all relevan...
FAC3764 Test 2 summary 2025
This handwritten summary is your ultimate guide to FAC3764 Test 2, covering all the core principles, theory, recognition, and measurement rules for the standards and topics most commonly tested. Standards & Topics Included: IAS 40 – Investment Property (cost model, fair value model, transfers, revaluation) IAS 38 – Intangible Assets (research vs development, amortisation, impairment) IFRS 5 – Non-Current Assets Held for Sale (classification, measurement, stop depreciation) ...
- Summary
- • 20 pages •
This handwritten summary is your ultimate guide to FAC3764 Test 2, covering all the core principles, theory, recognition, and measurement rules for the standards and topics most commonly tested. Standards & Topics Included: IAS 40 – Investment Property (cost model, fair value model, transfers, revaluation) IAS 38 – Intangible Assets (research vs development, amortisation, impairment) IFRS 5 – Non-Current Assets Held for Sale (classification, measurement, stop depreciation) ...
FAC3764 Exam pack
Question papers and answers. Leases, Revenue from contracts with customers, Conceptual framework, Intangible assets, Impairment loss, Investment property, Fair value, Deferred tax, Income tax, group accounting. Explanation of group accounting and how to calculate it.
- Exam (elaborations)
- • 575 pages •
Question papers and answers. Leases, Revenue from contracts with customers, Conceptual framework, Intangible assets, Impairment loss, Investment property, Fair value, Deferred tax, Income tax, group accounting. Explanation of group accounting and how to calculate it.
FAC3764 Exam pack 2025
Questions, answers and summaries to help you understand the principles.
- Package deal
- • 4 items •
- FAC3764 Exam 2024 - Help Group accounting • Exam (elaborations)
- FAC3764 Test 1 Summary Notes (2025) – IFRS 15, IFRS 16, Conceptual Framework & Tax (Gripping GAAP Aligned) • Summary
- FAC3764 Test 3 2025 • Summary
- FAC3764 Exam pack 2025 • Exam (elaborations)
Questions, answers and summaries to help you understand the principles.
FAC3764 Test 1 2025 summary
Summary to assist you with the calculations and answering of theory questions.
- Summary
- • 10 pages •
Summary to assist you with the calculations and answering of theory questions.
FAC3764 Test 1 Summary Notes (2025) – IFRS 15, IFRS 16, Conceptual Framework & Tax (Gripping GAAP Aligned)
These comprehensive summary notes cover FAC3764 Test 1 for 2025 and are perfectly aligned with the Gripping GAAP 2024/2025 edition. The document includes step-by-step explanations, worked examples, journal entries, and summary tables for the following topics: Conceptual Framework: Elements of financial statements (assets, liabilities, etc.) IAS 12: Current tax and deferred tax with clear examples and calculation rules IFRS 15: Revenue from contracts with customers – including significant fi...
- Package deal
- Summary
- • 47 pages •
These comprehensive summary notes cover FAC3764 Test 1 for 2025 and are perfectly aligned with the Gripping GAAP 2024/2025 edition. The document includes step-by-step explanations, worked examples, journal entries, and summary tables for the following topics: Conceptual Framework: Elements of financial statements (assets, liabilities, etc.) IAS 12: Current tax and deferred tax with clear examples and calculation rules IFRS 15: Revenue from contracts with customers – including significant fi...
IFRS 15 Summary and Exam Guide
This comprehensive FAC3764 study guide explains IFRS 15: Revenue from Contracts with Customers in a clear, exam-ready format. Designed specifically for UNISA and SAICA students, it includes: A breakdown of the 5-step revenue recognition model Detailed journal entries for every step and special case Easy-to-understand explanations of concepts like contract liability, transaction price, and performance obligations All major special cases covered with examples: Rights of return Sign...
- Summary
- • 43 pages •
This comprehensive FAC3764 study guide explains IFRS 15: Revenue from Contracts with Customers in a clear, exam-ready format. Designed specifically for UNISA and SAICA students, it includes: A breakdown of the 5-step revenue recognition model Detailed journal entries for every step and special case Easy-to-understand explanations of concepts like contract liability, transaction price, and performance obligations All major special cases covered with examples: Rights of return Sign...
FAC3764 EXAM SUMMARY 2024
Summaries of 1. IAS 32 and IFRS 9 (Financial instruments) 2. IFRS 5 Non-current assets held for sale 3. IFRS 13 Fair value measurement 4 . IAS 36 Impairment loss 5. IAS 38 Intangible assets 6. Conceptual framework 7. IFRS 15 Revenue with contracts 8. IFRS 16 Leases 9. Foreign transactions 10. IAS 19 Employee benefits 11. IAS 28 Equity method of accounting 12. IAS 16 Property plant and equipment 13. IFRS 3Business combination Used to do calculations and answer discussion quest...
- Summary
- • 15 pages •
Summaries of 1. IAS 32 and IFRS 9 (Financial instruments) 2. IFRS 5 Non-current assets held for sale 3. IFRS 13 Fair value measurement 4 . IAS 36 Impairment loss 5. IAS 38 Intangible assets 6. Conceptual framework 7. IFRS 15 Revenue with contracts 8. IFRS 16 Leases 9. Foreign transactions 10. IAS 19 Employee benefits 11. IAS 28 Equity method of accounting 12. IAS 16 Property plant and equipment 13. IFRS 3Business combination Used to do calculations and answer discussion quest...
FAC3764 Test 3 2025
Journal examples for each topic, explained in detail, great notes!
FAC3764 Exam pack 2025
FAC3764 Exam pack 2025
FAC3764 Test 3 2025
FAC3764 Test 1 Summary Notes (2025) – IFRS 15, IFRS 16, Conceptual Framework & Tax (Gripping GAAP Aligned)