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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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| Recommendation: It is recommended that a student either register concurrently for the FAC3701 module or have
already passed it. |
| 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, financial instruments, borrowing costs, leases, employee benefits, and related party disclosures, including any relevant deferred tax implications for all topics. |