Interpretation of accounts including the use of accounting ratios, accounting for inflation,

Nigerian and international accounting standards, miscellaneous accounts such as contract

awards, accounts of different types of financial institutions, accounts of real estate, oil and gas

accounting, accounting theory relating to income, depreciation, inventory valuation, goodwill,

research and development and other deferred revenue expenditure, consistency, comparability,

flexibility etc. pooling of interest” Interpretation of group financial statements IAS 7: Statement

of Cash flows, IAS 10: Events After the Reporting Date, IAS 24: Related Party Disclosure, IAS

33: Earnings Per Share, IAS 34: Interim Financial Reporting, IFRS 10: Consolidated Financial

Statement, IFRS12: Disclosure of Interest in other Entities.

Level of Study: 400 Level