Courses @ UNIRAZAK

This course is an extension of Financial Accounting & Reporting 2. The course reinforces the basic accounting knowledge and exposes students to issues regarding financial reporting such as accounting for fair value measurements, financial instruments, leases, intangible assets, impairment of assets, group accounting and NCA held for sale to further their knowledge and skills to deal with financial reporting issues.

• Explain approved accounting standards to account for financial reporting areas such as accounting for
  financial instruments, leases, intangible assets, impairment of assets and related party disclosures.
• Prepare basic consolidated financial statements.
• Display skills to present financial statements in accordance with fair value measurement, and non-current assets held for sale and discontinued operations.