The module builds up on topics coved in earlier financial accounting modules. It prepares the learner to be able to prepare consolidated financial reports following the IFRS. The module aims at training the learners in advanced aspects of financial reporting including disclosures on earnings per share, leases, investment property, employee benefits and revenue from contracts with customers. Further, the module trains the student in accounting and reporting for branch including translation of foreign transactions. It also helps the learner to be acquitted with dealing with consolidated financial statements in the modern-day business environment.
- Teacher: Kennedy Otieno