Selected Accounting Standards and Simple Group Structures - FAC2602 |
| Advanced Certificate,Under Graduate Degree,Diploma |
Semester module |
NQF level: 6 |
Credits: 12 |
| Module presented in English |
Module presented online |
| Pre-requisite: CAS1501, FAC1502 and FAC1601 |
Co-requisite: CBC1501 |
| Recommendation: TAX2601, FAC2601 |
| Purpose: The purpose of this module is to introduce students to the recognition, measurement, and disclosure requirements from selected International Financial Reporting Standards (IFRS) and the accounting principles for preparation of financial statements for groups of companies with simple structures.
Qualifying students will be able to apply this knowledge to practical scenarios whilst drawing on relevant ethical principles in decision making and applying effective communication skills to communicate findings and solutions. Problem-solving in an unfamiliar context in an evidence-based manner, together with ethical conduct and effective communication is integrated into the various learning units and scenarios for assessment purposes.
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