| 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. |
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu |
