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FINANCIAL ACCOUNTING AND REPOR...

FINANCIAL ACCOUNTING AND REPORTING 4

About this Course

400 students enrolled
8 instructors

Course Description

This course enables students to learn about post net profit topics such as Earnings Per Share and Income Tax. They will also find that Fair Value Measurement, Share Based Payment, Financial Instruments and Employee Benefits as important technical knowledge to accountants. In terms of reporting, students will be exposed to Interim Reporting and Operating Segment

Course Learning Outcomes

1 ) Evaluate different types of share-based payments, financial instruments, and employee benefits in accordance with Malaysian Financial Reporting Standards (MFRS)
2 ) Apply appropriate earnings per share, income tax and fair value measurement techniques for presentation of financial statements in accordance with Malaysian Financial Reporting Standards (MFRS)
3 ) Construct segmental and interim financial statements in accordance with Malaysian Financial Reporting Standards (MFRS).

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 3 hours per week
MODE : 100% Online
COURSE LEVEL : Beginner
LANGUAGE : English
CLUSTER : Business & Management ( SP )

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Syllabus

Definition
Measurement
Valuation techniques
Disclosure

Definition
Content of Interim Reporting
Disclosure of Interim Reporting
Recognitiion and measurement
Restatement of previously reported interim period

Definition
Reportable segment
Disclosure
Measurement
Entity-wide disclosure

Definition
Measurement
Basic EPS
Diluted EPS
Disclosure

Definition
Recognition of current tax liabilities and current tax assets
Recognition of deferred tax liabilities and deferred tax assets
Measurement
Recognition of current and deferred tax
Presentation
MPERS for private entities on income taxes

Recognition
Equity-Settled transactions
Cash-settled transactions
Share-based payment transactions with cash alternatives
Counter party chooses the settlement method
Entity chooses the settlement method
Disclosures

Definition
Initial recognition
Initial measurement
Subsequent measurement
De-recognition
Disclosure
MPERS for private entities on financial instruments

Definitions
Short-term employee benefits
Recognition and measurement
Disclosure
Post employment benefits
Recognition and measurement
Disclosure
Accounting for constructive obligation
Statement of financial position
Other long-term employee benefits
Termination benefits