Presentation of Financial Statements
A study of the financial reporting requirements in South Africa as determined by legislation and regulatory bodies. To benchmark this module, specific reference is made to the reporting requirements in certain leading Western countries. Specific topics dealt within this
module include the presentation of financial statements, corporate governance, and the other reports and non-financial information found
in financial statements.
Reporting Financial Performance
Certain International Financial Reporting Standards guide the recognition of revenue (and associated expenses), the presentation of certain items within the format of the income statement, and the presentation and calculation of certain performance indicators (for example, earnings per share). This module studies these with specifi c emphasis on those areas which are still subject to international debate.
Reporting Financial Positions
The conceptual framework has taken a financial position point of view that has been followed in most International financial reporting Standards. This module examines how this affects the recognition and measurement of assets, liabilities and equity with a specific emphasis on those areas which are still subject to international debate.
Research Methodology
This module ensures that students appreciate the complexity research and that to be an effective researcher one has to understand all aspects of statistics, various methodologies and how to communicate efiectively in a business research environment.
