Courses @ UNIRAZAK

This course is a capstone course for financial reporting. This course covers the accounting for business combination and more advance topics in financial accounting such as conceptual framework of accounting, presentation of financial statements, accounting for provisions, the effects of taxation and impairment of assets. 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.

• Use conceptual Framework in the preparation of general purpose financial statements.
• Display skills to present financial statements in accordance with international accounting standards.
• Evaluate approved accounting standards to account for provisions, the effects of taxation, financial instruments, consolidated financial statements and impairment of assets.