Cambridge AssessmentInternational EducationTeacher Guidance for 9706 Accounting onInternational Accounting StandardsCambridge International AS A LevelAccounting 9706For examination from 2023ProfitFinanceAccountingTeamworkTechnologyOperationsCambridgePathwayVersion 1In order to help us develop the highest quality resources,we are undertaking a continuous programmeof review,not only to measure the success of our resources but also to highlight areas forimprovement and to identify new development needs.We invite you to complete our survey by visiting the website below.Your comments on the quality andrelevance of our resources are very important to us.www.surveymonkey.co.uk/r/GL6ZNJBWould you like to become a Cambridge International consultant and help us developsupport materials?Please follow the link below to register your interest.www.cambridgeinternational.org/cambridge-for/teachers/teacherconsultants/Copyright©UCLES2020Cambridge Assessment International Education is part of the Cambridge Assessment Group.CambridgeAssessment is the brand name of the University of Cambridge Local Examinations Syndicate (UCLES).which itself is a department of the University of Cambridge.UCLES retains the copyright on all its publications.Registered Centres are permitted to copy material fromthis booklet for their own intemal use.However,we cannot give permission to Centres to photocopy anymaterial that is acknowledged to a third party,even for internal use within a Centre.