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Specific Financial Reporting - FAC3703

Advanced Diploma,Under Graduate Degree Semester module NQF level: 7 Credits: 12
Module presented in English,Afrikaans Module presented online
Pre-requisite: FAC2601, FAC2602 & TAX2601
Purpose: To equip students with the necessary competencies for the preparation and presentation of financial statements according to the requirements of International Financial Reporting Standards and to gain knowledge and understanding of the theories, relevant in this accounting field, as well as the ability to apply this knowledge to the following subject matter: the accounting treatment and disclosure of government assistance; financial instruments; leases; earnings per share; borrowing costs; segment reporting; related parties and employee benefits, including 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.