This course is designed to help students critically review conceptual framework programmes for financial accounting and reporting; issues with the traditional financial reporting structure; the impact of the fair value model of accounting on issues related to revenue and expenses recognition, and the identification and measurement of assets and liabilities. Students will also learn about evaluation and application of solvency test; and critical examination of accounting issues and techniques associated with specific industries and complex business structures. Topics may include accounting in the construction, real estate development, finance and extractive industries; group accounts; segment reports; accounting for unicorporated associations; trading trusts; reporting problems arising from off-balance-sheet financing; pension accounting; foreign currency translation; accounting for heritage assets; accountability beyond the traditional accounting model; accountability through the directors’ and chief executive officers’ reports; corporate social responsibility; and social and environmental accounting.
- Lecturer: Folototo Seve
- Lecturer: Fazrul Rahman
- Lecturer: Fazrul Rahman
This course focuses on the concepts and principles underlying auditing theory and practice, the regulatory framework within which an auditor functions, and the audit process. The course introduces the principles, standards, and procedures of auditing. Topics include the ethics and responsibilities of auditors, development of audit programs, accumulation of audit evidence, and reporting. The course takes an external audit orientation in relation to the audit of the financial statements. The external audit is also covered from the perspective of the legislative requirements in the Sarbanes-Oxley Act. Finally, the course includes other auditing professions such as the internal audit. The judgment processes involved in external auditing are similar in internal auditing. Overall, this course yields knowledge about how external audits provide the credibility necessary for financial statements to add value in the capital markets.
- Lecturer: Veer Varma
- Lecturer: Ronal Chand
- Lecturer: Shivneel Chandra
- Lecturer: Eremasi Kamanalagi
- Lecturer: Ronesh Parsu
- Lecturer: Esther Prudence
- Lecturer: Masilina Rotuivaqali
- Lecturer: Maluseu Tapaeko
- Lecturer: Sonal Sharma
- Lecturer: Rup Singh
- Lecturer: Rup Singh