Yearbooks

Financial accounting 321


 
Modulekode FRK 321
Kwalifikasie Undergraduate
Fakulteit Faculty of Economic and Management Sciences
Module-inhoud

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.

Modulekrediete 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

Die inligting wat hier verskyn, is onderhewig aan verandering en kan na die publikasie van hierdie inligting gewysig word.. Die Algemene Regulasies (G Regulasies) is op alle fakulteite van die Universiteit van Pretoria van toepassing. Dit word vereis dat elke student volkome vertroud met hierdie regulasies sowel as met die inligting vervat in die Algemene Reëls sal wees. Onkunde betrefffende hierdie regulasies en reels sal nie as ‘n verskoning by oortreding daarvan aangebied kan word nie.

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