Course Brief

This unit aims to give learners a sound understanding of:

  • the framework of financial accounting
  • how to prepare, present and analyse financial statements and consolidated financial statements under IGAAP
  • how to prepare Statements of: Comprehensive Income/Financial Position/Changes in Equity/Cash Flows
  • capital structure and gearing

  • This course is offered in 75 hours

Assessment method:

  • Written examination (unless otherwise stated). Written examinations are of three hours’ duration.
  • All learning outcomes will be assessed.