Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
Advanced Financial Reporting
DFA3000Y(5)A
3
0
6

Description
Accounting Theory; Decision Usefulness Approach; Definition of Income; Valuation Methods; Inflation Accounting; Positive Accounting Theory; Legal Requirements and The True & Fair View; Standard Setting Process; Earnings Management; Financial Statement Analysis; Corporate Failure Prediction. Reporting the Substance of Transactions; Related Party Disclosures; Accounting for Intangible Assets; Accounting for Financial Instruments and Hedges; Corporate Governance; Accounting for Social Responsibility; Accounting Ethics; Current Financial Reporting Issues.
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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