Review of ACC 321.Accounting Foreign Currency transaction following the provision of IAS 21 and IAS 29 including Foreign Branches, Accounts of insurance companies and building societies, Accounts of Banks and unit trust including IAS 19, pension and provident fund account group alga theoretical regulatory framework of consolidation accounts basic principle of consolidated statement of profit or loss and other comprehensive income. Statement of financial position (including pre and post – acquisition profit/losses, acquisition at different dates). Treatment of dividend in-group accounts and the valuation of assets for consolidation purposes, vertical and mixed group consolidates statement of financial position of associated companies. IAS 10: Events after the Reporting Date, IAS

 Related Party Disclosure, IAS 27: Consolidated Financial Statement, IAS 28: Investments in Associates, IAS 36: Impairment of Assets, IFRS 3: Business Combination, IFRS 5: Non Current Assets Held for Sales and Discontinued Operations


Level of Study: 400 Level