Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
International Accounting for Business
DFA3200(5)
3
0
3

Description
The Context of International Accounting. International Accounting Harmonisation. Multinational Corporations: External Reporting and Disclosure. Setting Accounting Standards, Diversity in accounting practices; the IASB framework, Understanding financial statements prepared under IAS/IFRS:Revenue Recognition; Reporting Financial Performance; Presentation of Financial Statements: Property, plant and equipment, Investments, Inventories; Operating and Finance Leases; intangible assets; Earnings per Share. Rationale for Group Financial Statements; Fair Values and Goodwill; Accounting for Subsidiary Undertakings; Foreign Currency Translation and Transactions; Interpretation of financial statements of individual companies and groups.
Faculty Department
FACULTY OF LAW AND MANAGEMENT Department of Finance and Accounting
Contact Details
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu
 

 


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