This module aims to ensure that candidates apply the appropriate judgement and technical competence in preparing and interpreting financial statements for complex business entities. Students must also be able to evaluate and communicate the impact of current issues and developments in corporate reporting to those who may not have that technical expertise.
On completion of this module, candidates will reach a competency sufficient to be able to:
- Apply International Financial Reporting Standards
- Prepare financial statements, notes and extracts for groups that comply with IFRSs
- Evaluate entity position, performance and prospects using a range of financial and other data
- Advise on specialised transactions
- Assess ethical issues and appropriate ethical responses
Course Features
- Lectures 32
- Quizzes 0
- Duration 10 weeks
- Skill level All levels
- Language English
- Students 30
- Assessments Yes
Curriculum
- 7 Sections
- 32 Lessons
- 10 Weeks
Expand all sectionsCollapse all sections
- Introduction1
- Accounting Standards19
- 2.2IAS 2 – Inventories
- 2.3IAS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
- 2.4IAS 10 – Events After the Reporting Period
- 2.5IAS 12 – Income Tax
- 2.6IAS 16 – Property, Plant & Equipment
- 2.7IAS 19 – Employee Benefit
- 2.8IAS 20 – Government Grants and Disclosure of Government Assistance
- 2.9IAS 21 – Effect of Foreign Exchange Differences
- 2.10IAS 23 – Borrowing Cost
- 2.11IAS 33 – Earnings Per Share
- 2.12IAS 36 – Impairment
- 2.13IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
- 2.14IAS 38 – Intangible Assets
- 2.15IAS 40 – Investment Property
- 2.16IAS 41 – Agriculture
- 2.17IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations
- 2.18IFRS 13 – Fair Value Measurement
- 2.19IFRS 15 – Revenue from Contracts with Customers
- 2.20IFRS 16 – Leases
- Business Valuation1
- Capital Reconstruction Scheme3
- Consolidated Financial Statement7
- Interpretation of Financial Statement1
- Ethics0
