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| Post Graduate Diploma |
Year module |
NQF level: 8 |
Credits: 24 |
| Module presented in English |
Module presented online |
| Purpose: This module will be useful to strengthen and deepen accountants' and aspiring accountants' knowledge of International Financial Reporting Standards (IFRS). It will also serve as preparation towards the Postgraduate Diploma in Applied Accounting Sciences. Students should be able to identify and apply the reporting requirements as they relate to the statutory reporting requirements and the reporting requirements of International Financial Reporting Standards. Students should be able to identify the appropriate elements of financial statements and apply them to the presentation of financial statements. Students should be able to identify recognition criteria and apply them to the incorporation of items in primary financial statements. Students should be able to identify measurement criteria and models and apply them to the incorporation of items in primary financial statements.
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