FINANCIAL ACCOUNTING 2
- Module code: AC201
- Credits: 5
- Semester: 1
- Department: BUSINESS
This module introduces students to the regulatory framework of accounting including the International Accounting Standards framework. The module will examine International Accounting Standards governing the preparation and presentation of company financial statements including accounting policies; the preparation of cash-flow statements; accounting for events after the reporting period; accounting for property, plant and equipment; investment properties; leases; income tax; financial instruments; government grants; contingencies; intangible assets and the correction of errors.
On successful completion of the module, students should be able to:
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