|Module code||FRK 321|
|Faculty||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: the effects of changes in foreign exchange rates; earnings per share; related party disclosure; associates. Complex consolidation issues, including intra-group transactions; dividends; preference shares; revaluations; horizontal, vertical and mixed groups; insolvent subsidiaries; change of interest; consolidated cash flow statement.
|Service modules||Faculty of Engineering, Built Environment and Information Technology|
|Prerequisites||FRK 311 GS and INF 281|
|Contact time||4 lectures per week|
|Language of tuition||Separate classes for Afrikaans and English|
|Period of presentation||Semester 2|
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