Explain, apply and critically evaluate the accounting rules contained in IAS and IFRS.Understand the regulatory framework for financial reporting and critically evaluate UK and international approaches to financial reporting regulation.
Financial Reporting (IAS & IFRS) The learning outcomes covered by this assessment are: Understand the regulatory framework for financial reporting and critically evaluate UK and international approaches to financial reporting regulation. Explain, apply and critically evaluate the accounting rules contained in IAS and IFRS. Understand the effects of different accounting policies on financial statements.