There are no pre-requisites for this module to be added

Conceptual frameworks, accounting standard setting and other forms of regulationRecognition criteria and principles of measurement for more complex accounting items e.g. non-current assets, financial instruments and provisionsAlternative valuation modelsBusiness combinations including acquisition accounting, subsidiaries, associates, segmental reporting and discontinued operations.

Upon completion of this module you will be able to

LO1: Compare and analyse the current conceptual frameworks for financial reporting.

LO2: Assess the current use of alternative valuation models and the practical problems with their application.

LO3: Appraise, for a number of significant items in the financial statements, the problems associated with standard accounting practice focussing on recognition and measurement.

LO4: Preparation and presentation of group financial statements.