The Regulatory Framework - Companies Act, Listing Rules, Conceptual Framework; Accounting Standards; Presentation of published financial statements; Revenue recognition; Substance over form; Post balance sheet events; Accounting for working capital; Accounting for long term assets - Property, plant and Equipment, Investments and Intangibles; lessee and lessor accounting; Pensions; Accounting for Financial instruments; Recognition and measurement of elements in financial statements; Deferred taxation; Business combinations and reorganisations; Accounting for share-based payments; Accounting for foreign transactions and entities; Reporting requirements for financial institutions; Segmental reporting; Current issues in Financial Reporting.
