About the course

The course aims to equip the learner with knowledge and skills to apply all international financial reporting standards (IFRS) and relevant laws to financial reporting.

Learning Outcomes

On completion of this course, the learner should be able to:

  • Apply the financial reporting framework

  • Present a complete set of financial statements, including group financial statements, with complete disclosures

  • Analyse financial statements/ information

  • Analyse information in the annual report

  • Assess the usefulness of financial information to various stakeholders

  • Evaluate emerging financial reporting issues and developments

  • Advise on the statutory and non-statutory financial communication requirements

  • Apply the requirements of all IFRS in issue

  • Evaluate ethical issues relating to financial reporting

Course     Curriculum


Unit 1 - The Conceptual Framework

Unit 2 - Earnings Per Share

Unit 3 - Employee Benefits

Unit 4 - Share Based Payments

Unit 5 - Income Taxes

Unit 6 - Business Combinations

Unit 7 - Basic Groups

Unit 8 - Group Structures

Unit 9 - Peacemeal Acquisitions

Unit 10 - Peacemeal Disposals

Unit 11 - Foreign Operations and Transactions

Unit 12 - Group Statement of Cashflows

Unit 13 - Reporting for SMEs

Unit 14 - Segment Reporting

Unit 15 - Revenue

Unit 16 - Leases

Unit 17 - Financial Instruments

Unit 18 - Integrated Reporting

Unit 19 - Related Parties

Unit 20 - Revision of IFRSs


Target Group

The course has been designed for students undertaking Advanced Financial Reporting under CPA(U) professional course and has been built around the official CPA(U) syllabus. The course is also designed for students pursuing a foreign accountancy qualifications such as ACCA and students undertaking Corporate Reporting / Strategic Business at institutions of higher learning.



CPA Innocent MUGISHA is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Advanced Financial Reporting both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.

Innocent Mugisha_edited.jpg

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