Brief Course Description
1. Course Title:
ICAEW ACA-FAR
2. Language of Instruction:
Tiếng Anh
3. Course Code:
AF 1233
4. Credits:
3
5. Course Objectives:
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).