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