Browse Hierarchy BUS224: International Corporate Reporting

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The module will commence with a consideration of financial reporting systems and environment, and the Conceptual Framework for financial reporting. Corporate governance, sustainability and ethics will follow. Preparation and interpretation of financial statements and reporting performance will be covered in subsequent weeks. Then, the module will explore the accounting treatment of revenue from contracts with customers in accordance with IFRS 15. Finally, calculation and presentation of earnings per share (EPS) concludes the module.

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