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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 consolidated financial statements - displaying some integration between these competencies, with pervasive skills, ethics and professional practice, and certain other accounting competencies. To explain and apply underlying principles according to which consolidated financial statements are prepared and to strengthen and deepen students' knowledge of International Financial Reporting Standards on an application level relating to consolidations. The module is designed to facilitate students' acquisition of these competencies through knowledge of and engagement in relevant Financial Accounting topics at the forefront of the field; an understanding of the theories, methods and techniques relevant to the field; and an understanding of how to apply such knowledge in a particular context. The course syllabus includes the following main topics: Separate financial statements; Consolidated financial statements; Business combinations; Investments in associates and joint ventures; Joint arrangements; Related parties; Changes in degree of control and Consolidated statement of cash flows. |