*This FA-2 Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Accounting estimates, Accounting policies, Accounting principles, IAS – International Accounting Standards, Accounting standards, International Financial Reporting Standards (IFRS), International Accounting Standards Board (IASB), IFRS Advisory Council, Business entity concept, Consistency, Comparability, Accruals, Dual aspect, Fair presentation and faithful representation, Going Concern, Historic cost accounting, Materiality, Prudence, Relevance and reliability, Revenue, Timeliness, Verifiability.
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