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Financial accounting 311


 
Module code FRK 311
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

Preparation and presentation of company annual financial statements in compliance with the requirements of International Financial Reporting Standards (IFRS) relating to the following: income taxes; property, plant and equipment; impairment; non-current assets held for sale; intangible assets; investment property; borrowing costs; leases; accounting policies; changes in accounting estimates and errors; segment reporting; certain aspects of financial instruments.
Module credits 20.00
NQF Level 07
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites FRK 211, 221 and INF 281
Language of tuition Module is presented in English
Department Accounting
Period of presentation Semester 1
The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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