Brief Course Description
1. Course Title:
ICAEW_Financial accounting & Reporting 2 (ICAEW ACA - FAR)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507230
4. Credits:
3
5. Course Objectives:
The course "ICAEW_Financial Accounting and Reporting 2 (ICAEW ACA - FAR)" aims to equip students with advanced knowledge and analytical skills related to the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It focuses on enhancing students' ability to apply these standards to process, record, and present financial information accurately and professionally. Upon completion, students will be able to apply regulations on revenue from contracts with customers (IFRS 15), leases (IFRS 16), financial instruments (IFRS 9, IAS 32, IFRS 7), and fair value measurement (IFRS 13). Additionally, students will understand and apply accounting principles related to provisions, contingent liabilities, and contingent assets (IAS 37), events after the reporting period (IAS 10), as well as government grants and government assistance (IAS 20). This course develops students' ability to address real-world financial reporting scenarios and meet the high professional standards required in the international finance and accounting field.
6. Brief Description of Course Content:
This course aims to help students understand and analyze advanced issues in the International Financial Reporting Standards (IAS/IFRS) system and apply them in processing, recognizing, and presenting information in financial statements. The topics in this course include: Revenue from Contracts with Customers (IFRS 15), Leases (IFRS 16), Financial Instruments (IFRS 9, IAS 32, IFRS 7), Fair Value Measurement (IFRS 13), Provisions, Contingent Liabilities and Contingent Assets (IAS 37), Events after the Reporting Period (IAS 10), Accounting for Government Grants and Disclosure of Government Assistance (IAS 20).