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Sharing my CPALE study notes to help fellow candidates on their journey. These are based on my personal understanding and are not professional advice.

✨ FAR Topic #23 – Funds & Other Investments✨Understand the concepts, know the why, and make Funds & Other Investments e...
02/10/2026

✨ FAR Topic #23 – Funds & Other Investments✨
Understand the concepts, know the why, and make Funds & Other Investments easier!

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📊 FAR Topic #23: Funds and Other Investments Part 2Bond Sinking Fund - Concepts and MeasurementSave this post for your ...
01/10/2026

📊 FAR Topic #23: Funds and Other Investments Part 2
Bond Sinking Fund - Concepts and Measurement

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📊 FAR Topic #23: Funds and Other Investments Part 1Life Insurance — Classification & Presentation of Cash Surrender Val...
30/09/2026

📊 FAR Topic #23: Funds and Other Investments Part 1
Life Insurance — Classification & Presentation of Cash Surrender Value (CSV)

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✨ FAR Topic #22 – Investment Property ✨Learn the concepts, understand the why, and make PAS 40 easier!📚 MY FREE CPA REV...
29/09/2026

✨ FAR Topic #22 – Investment Property ✨
Learn the concepts, understand the why, and make PAS 40 easier!

📚 MY FREE CPA REVIEW MATERIAL 📚
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📊 FAR Topic #22: Investment Property Part 6PAS 40 — Presentation and DisclousreWhat must be disclosed and where it is pr...
28/09/2026

📊 FAR Topic #22: Investment Property Part 6
PAS 40 — Presentation and Disclousre
What must be disclosed and where it is presented?

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📊 FAR Topic #22: Investment Property Part 5PAS 40 — Change in Policy and Transfers Rule; Measurement of Transfers from/t...
27/09/2026

📊 FAR Topic #22: Investment Property Part 5
PAS 40 — Change in Policy and Transfers
Rule; Measurement of Transfers from/to Investment Property.

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📊 FAR Topic #22: Investment Property Part 4PAS 40 — Subsequent Measurement Cost and FV Model ; How to treat special case...
26/09/2026

📊 FAR Topic #22: Investment Property Part 4
PAS 40 — Subsequent Measurement
Cost and FV Model ; How to treat special cases?

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📊 FAR Topic #22: Investment Property Part 3PAS 40 — Initial Measurement Basic rule of Measurement & Acquisition costSave...
23/09/2026

📊 FAR Topic #22: Investment Property Part 3
PAS 40 — Initial Measurement
Basic rule of Measurement & Acquisition cost

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📊 FAR Topic #22: Investment Property Part 2PAS 40 — Other Classifications and Recognition RuleSave this post for your re...
22/09/2026

📊 FAR Topic #22: Investment Property Part 2
PAS 40 — Other Classifications and Recognition Rule

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