FAC3702 - Distinctive Financial Reporting

Purpose: To gain knowledge of and insight into, as well as the ability to apply this knowledge to the preparation of financial statements, for the following subject matter: the presentation, recognition and measurement of financial instruments; the accounting treatment and disclosure of foreign exchange transactions; property, plant and equipment; investment properties; intangible assets, impairment of assets (excluding cash generating units); non-current assets held for sale and discontinuing operations, and the tax implications of the preceding topics.