ADVANCED FINANCIAL REPORTING

About this Course

Course Description

This course is designed to enable learners to enhance their knowledge in advanced financial reporting and to stimulate research works in the area of corporate reporting. The course will highlight aspects of financial reporting relating to the application of accounting theories to corporate reporting, issues and development of accounting standards and the application of other issues in corporate reporting and value creation.

Course Learning Outcomes

1 ) Apply knowledge on accounting concept and issues related to advanced corporate reporting
2 ) Evaluate quantitative and qualitative accounting information in accounting and research issues related to advanced corporate reporting
3 ) Demonstrate personal skills in integrating accounting and research issues related to advanced corporate reporting

Course Details

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

 Syllabus

1.1 Companies Act, 2016
1.2 Malaysian Financial Reporting Standards (MFRS)
1.3 Financial Reporting Act, 1997

2.1 Application of theories relevant to accounting and reporting practices
2.2 Discussion of a conceptual framework for financial reporting

3.1 Objectives and Qualitative characteristics of financial reporting
3.2 Elements of financial statement
3.3 Recognition and measurement
3.4 Measurement
3.5 Presentation and disclosures

4.1 Recognition and derecognition
4.2 Measurement
4.3 Presentation and disclosure

5.1 Environment, Social and Governance (ESG) Reporting
5.2 Management Commentary
5.3 Integrated Reporting

Our Instructor

PROFESOR MADYA DR. HAJI KAMARUZZAMAN BIN MUHAMMAD

Course Instructor
UiTM Kampus Puncak Alam

PROFESOR DR. HAJAH ERLANE K GHANI

Course Instructor
UiTM Kampus Puncak Alam

PROFESOR MADYA DR MAZURINA BINTI MOHD ALI

Course Instructor
UiTM Kampus Puncak Alam

 Frequently Asked Questions

A1 : You need to know some accounting standards that will focus on this course, such as MFRS 116, 138, 13, 9, 132, 141, etc.

A2 : You need to refer to journal articles and understand how accounting theory is adapted to the study. Also, you need to understand accounting standards and the evolution in corporate reporting.

A3 : To prepare a thesis, you need to understand the research process and the subject matter. If you are interested in financial accounting, this course provides useful input to your subject matter. In addition, this course reveals how an accounting theory is used in research. This will help you in preparing your thesis.