: The course is designed to meet the standards of the Singapore Chartered Accountant (SCAQ) Professional Level Exams.
: Defining control based on power, exposure to variable returns, and the ability to affect those returns. acc3704
Dealing with goodwill and impairment of assets in a group context. 4. Tips to Master ACC3704 : The course is designed to meet the
: Handling exchange rate effects for transactions and translating the accounts of foreign operations. exposure to variable returns
The course begins with the foundations of and SFRS(I) 10 (Consolidated Financial Statements) . Students learn how to identify an acquirer, determine the acquisition date, and measure control rather than basic nominal ownership.