Brief Course Description
1. Course Title:
ICAEW ACA -Financial Accounting & Reporting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
FA1234
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
This course provides the knowledge to help learners understand the accounting treatment principles as regulated by the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). Through this, learners can analyze and apply certain standards in recognizing and presenting information in financial statements. Additionally, this course helps learners explain the basis for formulating accounting principles by approaching the main content of the following standards: Conceptual Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Income Taxes (IAS 12), Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8), Non-current Assets Held for Sale and Discontinued Operations (IFRS 5); The Effects of Changes in Foreign Exchange Rates (IAS 21); Related Party Disclosures (IAS 24); Earnings Per Share (IAS 33); Borrowing Costs (IAS 23), Impairment of Assets (IAS 36); Intangible Assets (IAS 38).