BHOL AHIANINO ASDA] SAQA \Qo30F1 9023G (UP ACCOUNTING 17 © 1] SfAs Bate Framework for te Regaration ard Prereniadin of Phovia Financrat Kegods sgsuea DE DSAK ve & compete bane fronework, beemse if inehwen fot Orly Ainaucial accounhieg and regorheg , bul alfa all cggect of high, sed phar + compliany Apanseetong , Bendey that, thie hacia RSA covers companien 1 al] industies auaduchrg ghana trargoctons and rh ngt (imited, to, lelomre flagacial leh ebene guch a the AGORE — ghandaret 3 |View of tinameteh _vagpin, cording. by BAOLFL welote Aref allows + Shace hades + (nwext mend gabled + Fane cone for Bem Ogontor) ~ Fund bolted of daveg. Qertaee ~ Parhey conducting Binary Arankcehene = Darat manage © Ganesan genes Uses of Francia rego auoceing to PIOe wclode tre following = Current ond gptential jovesvs- = Gardin fund holdert +The omer oF dager Hemgorary ty chan fara. = Tre aoner of Ae degasiten funds. = Tee gayee cra tHe cecighent of Zatet, tonation, ning , ced. entavnnert = Prana sugerusors- Employees: = Supglies ond other busines gactred 7 Custoners = Govertrrent and ite wahtvhon mn hy v Primecgler of Ghana “Wervachors 4) Betrerhood Carhowan) tghicdh nearp Ahad Lelonic Armnsachong ugholel the unlue of bayetherness iA cbernieg renee , fo that gator vy rot get gable above the Lee of other wy uanee Cradalan), Which mean aliomy gutting Shang only inthe igi ond in accordance with Ur goahen- 2) Benebit (asl aba), Bhat ay al form of epocleers ook Veeehte which ave cont, dnd ubbrant divergent= Medeota\ and spintval , of well ed individual ano collechve - A) Balene C4owarue) Udach th He Bolane between pateral and ‘mpistvel edgesth fiuate ang Pale arpect, the Firancral sefor ard real fefer , huRnels an Jota, Fy well OF agpects of UbL Lahon gad grerervaten 0) Universattsay Cogumut ak) | Lotere tte essene can be aust out by, with, ana fic all gocher conareg Phat widtout autferenctahiog Gebocen, dribeh, rel giony, rah, S44 groups. Fore ot Share Financial Stalerent aworaing to PAE. 0) Financia Qriken of Shay abby, greeted ap a Hatement of tinancra) Jom buy, = 5) Inbrematon on Shrora Enhhy Re formance, greremted inthe Hatthont of groht or Ly and otter comprehentive income C) Infirraton on Chacgey th Ringnerad Pohhon of Shane Exbien, which can be Qregored bakes on tte aGeinon of fet} guch ag ell francial resource, workng ergite\, liquid oft of cath. x * 8) Othe (nfirmation, such of Eng lanatvy Regus on Fal flog $haae eh, Seccxa Funchers. a 2) Additronas Moly and Schedule 15 9 container of addihonal peluant informahen fecluaing aifclogure of mah nd wha Aber fet the eothy Form Gt Greta Fronecel Statement aciortirg ty AA OIF bk 2) Stolewen of Charges am Famacias Podhen wb) Pwht ara bp Hater / tncome Sntenent na 2) Sralener am Changes of Cea [ Sttenent of Careges in Pesbit Balence. A) Sereno of Gunflovs. ) Regerts of Chongey in Invcataorts that Are Linked end Equaetors #) Reory on Sauces sod Use of Zatet Fucat ont Donation Prands 8) Rpts of Sorras ond Une of the Fea teton Rad, % Bare Asnimphen auording to PEAK *) heerat Bons Finaretal statements are geesented on ate accrual DABS, wemieg Anak Ate otfel, of Aroagachony an% obey b) Busvesy Content, Firancra\ Malenen it. are ers are cecognned at Ho tyme of the cunt, sdvally. eregaced_on tte any of the baniness corhwoly, estung tion of thang enhher that will conhave Hem buanent th He fabQuatatue Charme teasheg of PSOE 2) Can Ve “uncer theaa, Be “wager ana _ quanta, of infor Maher -comeenes in financial Phatements Ut ft care OF fring uneter shod by ters. 9 by Relevant. ” : ab Ve “ute fat, in farmaton mut be alent © meet the nerds of uterp tn tte Aecihon making poast 6) Ceboodity, si . > F Pebobe rz snlergreted a} free Goon gacleaaing nobong, unaterial ercorg , and Can be veer _ugen by the womrer ap a faithful regrefomtehon of what dhewlet be Qreseted or that 1 yeatonovly exgectert to be gresent or, 8) Can ve compared Users must be able fo compare Arancral atatenentt of iflanic entheh atmst Qenods fo Idorhhy frente im Anancial gohhen aad gerformance. Fimamcra\ Bakmenty Consteamt accoraicy to Pie. a) Be on Are MF Arene ase Unde aelags of regernng,, abe TafOrmaton grdad vail Lie seleorce, 4) Botance beh ween cobs and benehits We bolene betueen corte ana Denchitg Te Mote 4 Rewabve Sonttraist than « quatitatve cheractenswes - Te Penehhh gmreratécd Ing information’ ghoul exared the cot vt compilabon. Trensucerent of Frarciar Sralenoity Elavery otcor ding to SONG. 4) Hitlorant Cotas _ _ i Asters are recordec ot He amount uf cath attbuered Cor cath equvatents) gata or ot the fair value of Ahe cengideratun Quen be obtain He aut at the bre of acquiny bn ie) Corre Cine 2 sit rE —s 4 Danas ace velvet wr tte amount of each (or cath equivatents) Hier ghoul: Me gach Ab the fame or equivalent assed tf ebrained now » t c) Leatizable | Sattlemod valve. 7 Driers are Ghated mathe arround of cash Com carn equivatontt) that can be btcires ros by telling otsekL urdec normal Atépegal loraertg. arequsal) 4 [the Roewse of Fintnera| Aaaunhiny accorting to AAO J a) to delernice +te ngity and obligations of gochey involve with He Tilewic finance anchtuhunsD) to Sale gunca Ake asters ond gett of (lane franca’ Inrhtuhone DW meme managetal Cagabiliher and Qeduchuiby. of Mlanic ranged inshtshon. A) 30 Qregere Uleful Ghanctal palewent informahon W Ufck 20 +hy can mate Abe agen eectyon Tre Cuegese of Tinoecial Molewente. to Ue occoning to AAOIFL 2) Prnde informahon about amoltance with Islenic firarctal inthtvhent fo Atlanic_ ghana | ©) Prove inhireaton abot ezonomie reoutced an cbligahone of thlame fimaert inghtubony. c) Pouide mnPrmaton. w forked who Gre ilinted fo the receigh ana omstebuhen of Dakor fe rilamic finaneml ieshtv bona. » 2) Proce information to estimate Cash Hows that can be realized, 9.)TWem ot Financrat eement acerding ty FAIRE a) Batman ef Charge, a Frarcal Potihon %) Income Staerenr ©) Statement of Changes on. Canty A) Statemene oF Camntooup, tale 2) Statertaa uf Changes lavestnent that are Lieited evel Eaqumalenh £) Reprta of Source ona We ut Laer and Danan Tandy, g) Rate 2 Bucy onet Yse of Got Kater Free. : 3 Quarvtahue [equacenems of Fimancsa\ Statements aciorting » ADO a) PRebvanr . = a) Wr vequirement yelaler fp “the aoc fron waking @owaL af the mam eaten Ar Qreparation of finance pralementy. al bv) Relrariy. Z Tree pequirereo relaler be the vet of relFabilly of mfimatun gererateat c) Can be conn parent» “ wage | Financial infyrmatim Can be compared bed ween Tami financial mphtirhin ancl bet een DL different atcounhing geaods foe the fewe fnandal) wihtubons A) Be consishas Tre method fo Re ousea far the calculation ant idclature of accounting. 1 thegare __for the 2 genotp of greontation of financel Plakementy * pip. je) Can ve uncer shod . " Me mm formoton repented can be early urdterghwa by the average usee of cl Pale ments : jasigene. = jones ryere Fetes To a) Frrancces Rantion Reguctg that ule Current Valve CCurrat Value Botone Pheer) fo overcome the Weakness of Arttodeat cote thet Gre not utoble with te Qatar calculation patlens thet requires the caleulaheon OF wealth with preted y) Male Aadea Patenents, Ay A febshtule Ge the Mere Salen Ur oF an addtional eget on the fate of finanera\ gomhun ond _ineee potement