Financial accounting 311

Modulekode FRK 311
Kwalifikasie Undergraduate
Fakulteit Faculty of Economic and Management Sciences

Preparation and presentation of company annual financial statements in compliance with the requirements of International Financial Reporting Standards (IFRS) relating to the following: income taxes; property, plant and equipment; impairment; non-current assets held for sale; intangible assets; investment property; borrowing costs; leases; accounting policies; changes in accounting estimates and errors; segment reporting; certain aspects of financial instruments.

Modulekrediete 20.00
NQF Level 07
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites FRK 211, 221 and INF 281
Language of tuition Module is presented in English
Department Accounting
Period of presentation Semester 1

Die inligting wat hier verskyn, is onderhewig aan verandering en kan na die publikasie van hierdie inligting gewysig word.. Die Algemene Regulasies (G Regulasies) is op alle fakulteite van die Universiteit van Pretoria van toepassing. Dit word vereis dat elke student volkome vertroud met hierdie regulasies sowel as met die inligting vervat in die Algemene Reëls sal wees. Onkunde betrefffende hierdie regulasies en reels sal nie as ‘n verskoning by oortreding daarvan aangebied kan word nie.

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