The rationale behind every module is to offer the student all possible knowledge in each module of the course, in order to be able to deepen their understanding and render them capable of practically applying it. Financial Reporting will build on the basic techniques that students should have acquired in preparing financial statements. The module gets in more detail on advanced financial accounting concepts and principles through the preparation and interpretation of financial reports.

After studying this course, students should be able to:
Appraise and apply scientific accounting concepts and theories to practical workplace situations;
Evaluate and apply the regulatory framework of financial reporting;
Prepare financial statements for different entities that comply with the relevant accounting standards, companies legislation and other related regulations;
Prepare group financial statements that may include an associated company or joint venture; and
Analyse, interpret and report on financial statements and related information to a range of stakeholders.