FAC3703 - Specific 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 accounting treatment and disclosure of leases; earnings per share; borrowing costs; segment reporting; related parties and employee benefits, as well as the tax implications of the preceding topics. It is recommended that a student either register concurrently for the FAC3701 module or have already passed it.