Learning Outcomes:
On completion of this module, participants will be able to:
1.Prepare the financial statements of profit oriented entities (including business combinations) using International Financial Reporting Standards (IFRS).
2.Demonstrate an understanding of the complex issues involved in recognition and measurement of assets and liabilities.
3.Analyse the financial performance and position of profit orientated entities that include complex transactions and management judgements and appreciate the limitations of financial information in providing a fully comprehensive financial analysis.
4. Understand and apply the principles of sustainability reporting.