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*Only available for BCom (Accounting Sciences) students
(This is a core module for BCom (Accounting Sciences) that forms part of the CA Programme. Modules are compiled and presented taking cognisance of the requirements of the SAICA syllabus.)
Revision of work covered in FRK 201 and application of this knowledge to advanced problems. Preparation and presentation of company annual financial statements in compliance with the requirements of Statements of Generally Accepted Accounting Practice relating to the following: income taxes; leases (including sale and leaseback transactions); property, plant and equipment; investment properties; provisions; events after the balance sheet date; earnings per share (including headline earnings); intangible assets; impairment (including introduction to cash generating units); government grants; the effects of changes in foreign exchange rates (including hedge accounting); borrowing costs; employee benefits; non-current assets held for sale and discontinued operations; associates; joint ventures; cash flow statements; further aspects of financial instruments. Complex consolidation issues, including intra-group transactions; dividends; preference shares; revaluations; horizontal, vertical and mixed groups; insolvent subsidiaries; the acquisition of an additional interest. Analysis and interpretation of financial statements, as well as changes in capital structures.
A technical ability to apply the aforementioned knowledge to complex problems is essential.