This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This course covers topics of consolidated financial statements for simple and complex group of companies including foreign subsidiaries, associates, joint ventures, and direct and indirect holdings in subsidiaries. Accounting for transaction in foreign currency and translation of financial statements in foreign currency and also covered in this course. Financial statement analysis topic that is valuation of financial information concludes the course of financial accounting and reporting.

This is the fifth level course for Financial Accounting and Reporting. This course builds on knowledge and skills introduced in FAR1-4 and reinforce the fourth stage capabilities and competency building in IFRS. The discussion in FAR 1 on role of professional accountants in society is revisited to reinforce notions of public interest and ethics. It also provides an overview of professionalization of accountants and history of accounting. It draws lessons from corporate scandals and the implications for the development of accounting standards and the profession. Based on the context of specific standards such as are share-based payments, employee benefits, revenue, IFRS for SMEs, the standard setting process is evaluated. Students are exposed through comprehensive cases involving use of professional judgment and making estimates in terms of fair-value measurements and disclosures regarding accounting policy changes and estimates.

This course introduces students to the important concepts of accounting information systems (AIS). The course contents are divided into five main sections. The first section introduces the basic concepts of AIS including its objectives, components, and subsystems. The second section discusses the emerging issues in computer ethics, computer fraud, and the concept of internal control in the organisation. The third section covers in depth the common features of transaction cycles (i.e., revenue and cash receipts, purchase and cash disbursement, human resource management and payroll, and conversion) and general ledger and financial reporting systems. The application of internal control and the integration of accounting software in the transaction cycles take place at this stage. The fourth section emphasizes the students on the techniques of documenting business processes. The implications of information technology evolution to accounting profession are discussed in the last section.