Yearbooks

Financial accounting 321


 
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
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

The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of each student to familiarise himself or herself well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

Copyright © University of Pretoria 2019. All rights reserved.

FAQ's Email Us Virtual Campus Share