| Module code | FRK 321 |
| 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: 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. |
| Module credits | 20.00 |
| Programmes | |
| 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 |
| Department | Accounting |
| Period of presentation | Semester 2 |
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