Financial Reporting and Regulatory Frameworks

Duration:  11 weeks (Saturday morning classes)


This Institute of Certified Bookkeepers (ICB) “Financial Reporting and Regulatory Frameworks” module, presented at Unigrad College, is part of the National Diploma in Financial Accounting (NQF Level 6).

Module outline

  • Presentation of financial statements
  • Property, plant and equipment
  • Investment property
  • Impairment of assets
  • Intangible assets
  • Inventories
  • Provisions, contingent liabilities and contingent assets
  • Leases
  • Financial Instruments
  • Events after the reporting period
  • Revenue
  • Employee Benefits
  • The effects of changes in foreign exchange rates
  • Earnings per share
  • Income taxes
  • Accounting policies, changes in accounting estimates and errors
  • Statement of cash flows
  • Consolidated financial statements
  • Financial reporting requirements of the Companies Act
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