Courses @ UNIRAZAK

This course is an extension of Financial Accounting & Reporting 3. This course covers the accounting for business combination and more advance topics in financial accounting such as employee benefits, share based payments and segmental reporting. The course cover topics such as consolidated financial statements for a group of companies including foreign subsidiaries, associates, joint ventures, direct and indirect holdings in subsidiaries.

• Explain approved accounting standards to account for foreign currency, share based payments, employee benefits and segmental reporting.
• Recognize and account for associate companies, joint ventures and simple group structure.
• Prepare the consolidated statement of financial position statements and the related adjustments, comprehensive income and the related adjustments, consolidated cash flow statement of group of companies with the application of MFRS.