| Module code | FRK 311 |
| Qualification | Undergraduate |
| Faculty | Faculty of Economic and Management Sciences |
| Module content | 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. |
| Module credits | 20.00 |
| Programmes | |
| Service modules | Faculty of Engineering, Built Environment and Information Technology |
| Prerequisites | FRK 211, 221 and INF 281 |
| Contact time | 4 lectures per week |
| Language of tuition | Separate classes for Afrikaans and English |
| Department | Accounting |
| Period of presentation | Semester 1 |
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