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Summary: FAC3701 Summarized notes

General Financial Reporting allows students to gain knowledge of and insight into, as well as the ability to apply this knowledge to the preparation of financial statements, for the following subject matter: the accounting framework; the requirements for financial statement presentation taking into account certain items which affect the statement of profit or loss and other comprehensive income and the statement of financial position; the accounting treatment and disclosure of income taxes, including deferred tax; revenue; changes in accounting policies; estimates and errors; events after the reporting period; provisions, contingent liabilities and contingent assets; fair value measurements; and the tax implications of the preceding topics.

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FAC3701
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24 January 2017
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2016/2017
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