Академический Документы
Профессиональный Документы
Культура Документы
Item Details
1. Course Title CORPORATE REPORTING II
2. Course Code DBCA3023
3. Course Core
Classification
7. Total Student
Learning hours Face to Face Self Learning
(SLH)
L = Lectures L T P O
84
T = Tutorial 28 14
8. Credit Hours 3
9. Prerequisite DBCA3013
11. Learning At the end of the course, students should be able to;
Outcomes
1. Understand the environment, basic concepts and principles
of Corporate Reporting in modern management.
2. Identify Corporate Reporting issues and how to tackle
them.
3. Apply lessons learned in managing organizational
activities.
12. Synopsis The module is a continuation of the Corporate Financial
Reporting I. It continues to address the impact of International
Financial Reporting Standards on the financial reporting
environment on large corporations and examines a range of
technical issues related to the preparation of consolidated
accounts and their component elements and explores the
underlying requirements of the key international financial
reporting standards for the elements selected for examination,
including alternative approaches to revenue recognition and
capital maintenance.
13. Learning Methods Lectures, Tutorials and self learning assignments
Bloom
Topic Title SLO Taxonomy*
FRS 139
Hedging transactions, investments and speculations
Accounting for financial derivatives
Recognition, valuation and reporting
2 Accounting for Joint Ventures 1-3 1-3
Departmental account
Accounting when records are kept at head quarters
Seperate entities – records are kept separately
14 Accounting for International Operations 1-3 1-4
Lec Self
Topic Tittle Tut. P/L SLH
. Study
6 Amortization of Goodwill 4 2 0 12 18