This module consolidates and advances the understanding acquired in the previous years. It addresses the more complex international accounting standards, advanced aspects of accounting for business combinations and current developments in corporate reporting.
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Financial Reporting Environment
• Regulatory Framework of Accounting• IFRS & National GAAP• Annual Reports• Corporate Social Responsibility Reporting• Current Issues in Financial Reporting
International Financial Reporting Standards
• Presentation of Financial Statements• Inventory• Accounting Policies, Changes in Accounting Estimates and Errors• Events after the Reporting Period• Taxation in financial accounts• Property, Plant and Equipment• Government Grants• Borrowing Costs• Related Party Disclosures• Financial Instruments• Impairment of Assets• Provisions, Contingent Liabilities and Contingent Assets• Intangible Assets • Investment Property• Operating Segments• Revenue• Leases
Consolidated Financial Statements
• Fair Value and Acquisition Adjustments• Associates and Joint Ventures• Earnings per Share & Diluted Earnings per Share
Analysis and Interpretation of Financial Statements
n/a
Formal lectures to gain an informed understanding of the underlying theory and regulatory requirements
Case study and worked examples to ensure a high level of professional skill in the practical application of the theory
Class and group discussions to develop skills in critical evaluation
| Module Content & Assessment | |
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| Assessment Breakdown | % |
| Formal Examination | 80 |
| Other Assessment(s) | 20 |