The aim of this course is to provide students with the knowledge and skills in the application and evaluation of group financial reporting principles and practices in the business contexts. This is an advanced course which is suitable for candidates who wish to build on their financial reporting knowledge and skills and develop an understanding of the conceptual aspects of accounting specific to group accounting at an advanced level. The syllabus examines the financial reporting framework within which the accountant operates and examines detailed financial reporting requirements for the preparation of group financial reports in accordance with generally accepted accounting practice and relevant standards.
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