*This F3 (FA) Summary Notes is Valid Up to 31 August 2025.



Chapter Focus Points: Accruals and Prepayments, Irrecoverable Debts and Allowances for Receivables, Provisions and Contingent Liabilities, Events After the Reporting Period, Other Comprehensive Income (OCI), Statement of Changes in Equity, Statement of Cash Flows, Retained Earnings, Revaluation Surplus, Revenue Recognition, Disclosure Notes.
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