PASS has 2 publications which will be very useful in preparing for the 2012 UFE. These publications will be updated and available in May 2012. For a description of these publications, which were available for the 2011 UFE, please see below.
In order to be prepared for the UFE, candidates must have a solid technical base in financial accounting. This is critical for passing level two of the passing profile which requires that candidates achieve depth in Performance Measurement. However, simply knowing your “technical” is not enough – you must be able to apply the technical in cases and integrate between the Competencies.
Provincial programs help candidates develop their technical skills. PASS helps the candidate bridge the gap between the technical base and the case writing.
PASS has prepared study publications that will help candidates. These publications are summarized below.
| STUDENTS ATTENDING THE PASS SUMMER UFE COMPREHENSIVE COURSE, WILL RECEIVE A COPY OF THE PUBLICATION “FINANCIAL ACCOUNTING ON THE UFE – AN INTEGRATED APPROACH FOR THE 2011 UFE” AT THE COURSE. |
The purpose of this booklet is to summarize the ways in which various financial accounting topics have been traditionally tested on the UFE. This will assist students in preparing for the Performance Measurement and Reporting competency, most of which consists of financial accounting. This booklet will help students to:
The booklet is organized by accounting topic and covers all topics that have come up on the UFE in the last several years. Topics are broken down between major and minor topics. For each topic discussed, the topic is broken down as follows:
Publication Fee |
For the 2011 UFE, candidates are responsible for the bulk of standards and Interpretations that make up IFRS in addition to Accounting Standards for Private Enterprise (ASPE). It will be important to (1) know the technical material; and (2) how to apply the Standard and Interpretation in a UFE case. PASS has prepared extensive notes which cover both IFRS and ASPE. These detailed notes explain each Standard and Interpretation, focusing on the key differences between IFRS and GAAP and provide candidates with guidance on likely areas to come up in the UFE. These notes will help candidates efficiently prepare for IFRS on the 2011 UFE. The publication also includes 2 comprehensive cases along with detailed solutions, which are used to illustrate how various areas of IFRS can be tested in the SOA and UFE. This publication will provide students with a good grasp of both the technical material and how it differs from current GAAP, as well as how to incorporate this material into cases. Note – Students who attended any of the PASS IFRS courses in May 2011 already have this publication. Publication Fee |
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