Description
Key Learning Objectives:
- Demonstrate proficiency in compiling and disclosing financial data in statements and accompanying notes for intricate single-entity, group (including subsidiaries and associates), and various business amalgamations.
- Evaluate and choose appropriate accounting policies, and effectively communicate their selection.
- Critically analyze, interpret, and appraise financial data and disclosures.
- Competently prepare and scrutinize financial statements to depict the business’s standing, performance, potential, and associated risks.
- Engage in discussions concerning contemporary concerns within the reporting framework and corporate reporting practices.
- Evaluate financial statements to identify instances of creative accounting and aggressive earnings management techniques.