Financial accounting 311

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
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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