The aim of this subject is to equip candidates to apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

In this course, you will study the following 

1. Introductory Discussions – Course Overview
2. Discuss the professional and ethical duties of the accountant
3. Evaluate the financial reporting framework
4. Advise on and report the financial performance of entities
5. Prepare the financial statements of groups of entities in accordance with relevantaccounting standards
6. Explain reporting issues relating to specialised entities
7. Discuss the implications of changes in accounting regulation on financial reporting
8. Appraise the financial performance and position of entities
9. Evaluate current developments