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| Under Graduate Degree,Advanced Diploma |
Semester module |
NQF level: 7 |
Credits: 12 |
| Module presented in English |
Module presented online |
| Pre-requisite: FAC2601, FAC2602 & TAX2601
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| Purpose: To equip students with the necessary competencies for the preparation and presentation of financial statements according to the requirements of International Financial Reporting Standards and to gain knowledge and understanding of the theories, relevant in this accounting field, as well as the ability to apply this knowledge to the following subject matter: the accounting treatment and disclosure of financial instruments; leases; borrowing costs; related parties and employee benefits, including the tax implications of the preceding topics. It is recommended that a student either register concurrently for the FAC3701 module or have already passed it. |