Brief Course Description
1. Course Title:
ICAEW ACA-FAR
2. Language of Instruction:
Tiếng Anh
3. Course Code:
AF1234
4. Credits:
3
5. Course Objectives:
6. Brief Description of Course Content:
This course is designed based on the foundational knowledge provided in previous courses on preparing financial statements, aiming to develop learners' ability to read and understand international standards related to business consolidation and preparing complex financial statements within a group. The topics covered in this course include: business consolidation, separate financial statements, consolidated financial statements, other accounting issues related to investments in associates, joint ventures, subsidiary liquidations, and disclosures about interests in other entities. Additionally, the course also provides learners with basic knowledge of the key differences between international IAS/IFRS standards and the UK accounting standards through FRS 102.