Acca financial Accounting (FA) Study Text ac ca (FA)

 

KAPLAN PUBLISHING

 

P.23 

(b)  Draw valid conclusions from the information contained 

within the financial statements and present these to the 

appropriate user of the financial statements.

[s]

 

20 

The superscript numbers in square brackets indicate the intellectual depth at 

which the subject area could be assessed within the examination. Level 1 

(knowledge and comprehension) broadly equates with Applied Knowledge, 

Level 2 (application and analysis) with Applied Skills and Level 3 (synthesis and 

evaluation) with the Strategic Professional exams. However, lower level skills 

can continue to be assessed as you progress through each module and level.