The aim of this module is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation of financial statements, both individual and consolidated, in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.
Evaluate and discuss the professional duties of an accountant
Interpret, evaluate and apply the principles of specific International Accounting Standards and International Financial Reporting Standards
Prepare published accounts
Prepare consolidated accounts for groups of companies including associates, joint ventures and subsidaries whose accounts are in a foreign currency
Discuss the impact of current issues in corporate reporting, including environmental accounting, integrated and sustainability reporting