This course will cover group financial reporting to provide knowledge and skills in order to prepare a set of financial statements for an entity or group of entities with specific reference to the requirements of the Companies Act and International Financial Reporting Standards (IFRS)

This course also requires the student to bring forward knowledge obtained from earlier accounting studies. While these may not be taught indepth in this ACCT 352/452 module, the principles obtained may be examined in whole or in part or in combination with topics covered in ACCT 352/452 Course-Outline