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The aim of this module is to ensure that candidates apply the appropriate judgement and technical competence in the preparation and interpretation of financial statements for complex business entities. Students must also be able to evaluate and communicate the impact of current issues and developments in corporate reporting to those who may not have that technical expertise.
The syllabus for 3.1 Corporate Reporting assumes knowledge acquired at 2.1 Financial Reporting
On completion of this module, candidates will reach a competency sufficient to be able to:
(A) Apply International Financial Reporting Standards (B) Prepare financial statements, notes and extracts for groups that comply with IFRSs(C) Evaluate entity position, performance and prospects using a range of financial and other data(D) Advise on specialised transactions (E) Assess ethical issues and appropriate ethical responses