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It outlines key IAS areas learners must understand for future examinations and provides illustrative examples for both learners and teachers. The guidance focuses on the IAS listed in the syllabus, explains how model financial statements support applying relevant standards at the appropriate level, and includes copyright and authorized-use terms for registered centres.",{"@graph":69,"@context":121},[70,84,104],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/teacher-guidance-for-9706-accounting-on-international-accounting-standards-for-examination-from-2023/645257/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":98,"encodingFormat":97,"isAccessibleForFree":99,"interactionStatistic":100},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/teacher-guidance-for-9706-accounting-on-international-accounting-standards-for-examination-from-2023/645257.png","ImageObject",300,407,{"name":92,"@type":93},"dhado","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-23",true,{"@type":101,"interactionType":102,"userInteractionCount":4},"InteractionCounter",{"@type":103},"ViewAction",{"@type":105,"mainEntity":106},"FAQPage",[107,113,117],{"name":108,"@type":109,"acceptedAnswer":110},"What is the purpose of this teacher guidance document?","Question",{"text":111,"@type":112},"It helps teachers deliver International Accounting Standards (IAS) to Cambridge International AS & A Level Accounting learners, identifying areas students need for future examinations and providing illustrative examples.","Answer",{"name":114,"@type":109,"acceptedAnswer":115},"Which IAS are covered by this guidance for the 9706 Accounting syllabus?",{"text":116,"@type":112},"The document focuses on the IAS listed in its table: IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 16, IAS 36, IAS 37, and IAS 38.",{"name":118,"@type":109,"acceptedAnswer":119},"How should the model financial statements be used?",{"text":120,"@type":112},"Model financial statements are provided to help teachers and learners apply the relevant standards at the appropriate level for a course of study, and they are for illustrative and informative purposes only.","https://schema.org",{"og:url":83,"og:type":123,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":125,"canonical":83},"index,follow",{"doc_id":127,"site_id":62},645257,1792727648,{"code":4,"msg":5,"data":130},{"doc_id":127,"user_id":131,"nickname":92,"user_avatar":132,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":138,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":128,"read_time":143},5909893218464,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Teacher Guidance for 9706 Accounting on International Accounting Standards  \nCambridge International AS & A Level Accounting 9706  \nFor examination from 2023  \nIn order to help us develop the highest quality resources, we are undertaking a continuous programme of review; not only to measure the success of our resources but also to highlight areas for improvement and to identify new development needs.  \nWe invite you to complete our survey by visiting the website below. Your comments on the quality and relevance of our resources are very important to us.  \n[www.surveymonkey.co.uk/r/GL6ZNJB](www.surveymonkey.co.uk/r/GL6ZNJB)  \nWould you like to become a Cambridge International consultant and help us develop support materials?  \nPlease follow the link below to register your interest.  \n[www.cambridgeinternational.org/cambridge-for/teachers/teacherconsultants/](www.cambridgeinternational.org/cambridge-for/teachers/teacherconsultants/)  \nCopyright © UCLES 2020  \nCambridge Assessment International Education is part of the Cambridge Assessment Group. Cambridge Assessment is the brand name of the University of Cambridge Local Examinations Syndicate (UCLES), which itself is a department of the University of Cambridge.  \nUCLES retains the copyright on all its publications. Registered Centres are permitted to copy material from this booklet for their own internal use. However, we cannot give permission to Centres to photocopy any material that is acknowledged to a third party, even for internal use within a Centre.  \nContents  \nIntroduction...............................................................................................................................4  \nIAS 1: Presentation of financial statements..............................................................................6  \nIAS 2: Inventories ...................................................................................................................12  \nIAS 7: Statement of cash flows ..............................................................................................16  \nIAS 8: Accounting policies, changes in accounting estimates and errors ..............................19  \nIAS 10: Events after the reporting period ...............................................................................21  \nIAS 16: Property, plant and equipment ..................................................................................23  \nIAS 36: Impairment of assets .................................................................................................28  \nIAS 37: Provisions, contingent liabilities and contingent assets .............................................31  \nIAS 38: Intangible assets........................................................................................................33  \nAppendix 1: Statement of changes in equity ..........................................................................36  \nAppendix 2: Financial statements for other forms of business (AS Level) .............................37  \nAppendix 3: Financial statements for other forms of business (A Level) ...............................42  \nAppendix 4: Resources for photocopying...............................................................................45  \nIntroduction  \nThis document is designed to help teachers in their delivery of International Accounting Standards (IAS) to learners of Cambridge International AS & A Level Accounting. Its aims are:  \n• to give a definitive indication of areas learners will need to be aware of in relation to the IAS for future Cambridge International A Level Accounting examinations  \n• to provide illustrative examples for learners and teachers.  \nThe guidance presented in this document is primarily aimed at teachers. Only those standards identified in the Cambridge International AS & A Level Accounting syllabus will be considered, as listed in the following table.  \nInternational Accounting Standards  \nCandidates will be required to h","cbCaisRaIrEcQrjc","https://ap.wps.com/l/cbCaisRaIrEcQrjc","pdf",688870,58,"English","# Introduction\n# IAS 1: Presentation of financial statements\n# IAS 2: Inventories\n# IAS 7: Statement of cash flows\n# IAS 8: Accounting policies, changes in accounting estimates and errors\n# IAS 10: Events after the reporting period\n# IAS 16: Property, plant and equipment\n# IAS 36: Impairment of assets\n# IAS 37: Provisions, contingent liabilities and contingent assets\n# IAS 38: Intangible assets\n# Appendix 1: Statement of changes in equity\n# Appendix 2: Financial statements for other forms of business (AS Level)\n# Appendix 3: Financial statements for other forms of business (A Level)\n# Appendix 4: Resources for photocopying","[{\"question\":\"What is the purpose of this teacher guidance document?\",\"answer\":\"It helps teachers deliver International Accounting Standards (IAS) to Cambridge International AS \\u0026 A Level Accounting learners, identifying areas students need for future examinations and providing illustrative examples.\"},{\"question\":\"Which IAS are covered by this guidance for the 9706 Accounting syllabus?\",\"answer\":\"The document focuses on the IAS listed in its table: IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 16, IAS 36, IAS 37, and IAS 38.\"},{\"question\":\"How should the model financial statements be used?\",\"answer\":\"Model financial statements are provided to help teachers and learners apply the relevant standards at the appropriate level for a course of study, and they are for illustrative and informative purposes only.\"}]","Teacher Guidance for 9706 Accounting on International Accounting Standards - For examination from 2023 | PDF",146]