Corporate Reporting (Paper 3.1)
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.
Instructor
ERIC DANQUAH ASARE
What You'll Learn
Course Curriculum
IFRS 13- Fair Value Measurement
This lesson introduces IFRS 13 Fair Value Measurement, which provides the fra...
IFRS 15-Revenue from Contracts with Customers
This lesson introduces IFRS 15 Revenue from Contracts with Customers, which e...
IFRS 16- Leases
This lesson introduces IFRS 16 Leases, which sets out the principles for the ...
IFRS 5- Non-current Assets Held for Sale and Discontinued Operations
This lesson introduces IFRS 5 Non-current Assets Held for Sale and Discontinu...
Non-Current Assets (P1)-IAS 20, IAS 20, IAS 23 & IAS 40
This module examines the accounting requirements for property, plant and equi...
on-Current Assets (P2)-IAS 20, IAS 20, IAS 23 & IAS 40
This module examines the accounting requirements for property, plant and equi...
IAS 36- Impairment of Assets
This module examines the principles for identifying, measuring, and accountin...
IAS 38-Intangible Assets
This module examines the principles for identifying, recognising, measuring, ...
IAS 33- Basic Earnings Per Share
This part introduces Basic EPS under IAS 33 and focuses on calculating earnin...
IAS 33- Diluted Earnings Per Share
This part introduces Diluted EPS under IAS 33 and examines how potential ordi...
IFRS 8- Operating Segments
This module examines the identification, measurement, and disclosure of opera...
IAS 24- Related Party Disclosures
This module examines the identification and disclosure of related party relat...
IAS 37- Provisions, Contingent Liability & Assets
This module examines the recognition, measurement, presentation, and disclosu...
IFRS 10- Consolidated Financial Statements
This lesson introduces IFRS 10 Consolidated Financial Statements, which estab...
IFRS 3, 11&12, and IAS 27
This lesson introduces the accounting and reporting requirements for business...
IAS 21- Effects of Changes in Foreign Exchange Rates
This lesson introduces the accounting and reporting requirements for the effe...
Step Acquisitions and Disposals
This lesson introduces the accounting and reporting requirements for changes ...
IAS 28- Associates
This module examines the accounting treatment of investments in associates an...
Capital Reconstruction
This module examines the process, legal requirements, and accounting treatmen...
Student Feedback
An Associate Member of ICAG with over 2 years of teaching experience and practical experience working in accounting and finance roles. I combine professional accounting knowledge with a passion for teaching, delivering clear, practical, and exam-focused lessons that help students understand complex concepts and build confidence. I am committed to supporting students in achieving success by equipping them with the skills and knowledge needed to excel in their examinations and future careers.
ERIC DANQUAH ASARE
InstructorAn Associate Member of ICAG with over 2 years of teaching experience and practical experience working in accounting and finance roles. I combine professional accounting knowledge with a passion for teaching, delivering clear, practical, and exam-focused lessons that help students understand complex concepts and build confidence. I am committed to supporting students in achieving success by equipping them with the skills and knowledge needed to excel in their examinations and future careers.