This topic includes an overview of the nature of accounting regulation, including current national and international developments in financial reporting. The topic covers introduces accounting theory and the application of accounting theory, particularly in the context of the conceptual framework. It incorporates consideration of practical issues such as fair value measurement, the presentation of financial statements and accounting policies and disclosures.
This topic includes an overview of the nature of accounting regulation, including current national and international developments in financial reporting. The topic covers introduces accounting theory and the application of accounting theory, particularly in the context of the conceptual framework. It incorporates consideration of practical issues such as fair value measurement, the presentation of financial statements and accounting policies and disclosures.
In addtion, the topic aims to develop:
Timetable details for 2021 are no longer published.