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| Post Graduate Diploma |
Year module |
NQF level: 8 |
Credits: 24 |
| Module presented in English |
Module presented online |
| Purpose: To equip students with specific competencies in International Financial Reporting Standards, excluding consolidation standards - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. The module is designed to facilitate students' acquisition and understanding of the underlying principles of International Financial Reporting Standards, excluding consolidation standards, and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: The application of the Conceptual Framework for Financial Reporting and other international financial reporting standards in the measurement and recording of accounting data and the preparation of financial statements. |