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South African financial accounting issues (6 points)



South Africa First semester 2003 (Day)
South Africa First semester 2004 (Day)

Synopsis: Framework for the preparation and presentation of financial statements, presentation of financial statements, accounting for income taxes, earnings per share, fundamental errors, changes in estimates, changes in accounting policies, provisions, contingent liabilities, contingent assets, leases, construction contracts, foreign exchange transactions, revaluation of property, plant and equipment, intangible assets, segment reporting and fair value accounting.

Assessment: Assignment (up to 3000 words): 15% + Mid-semester test 15% + Examination (3 hours): 70%

Contact Hours: One 2-hour lecture and one 1-hour tutorial

Prerequisites: AFW2042

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