INTENDED LEARNING OUTCOMES TESTED BY THE EXAM
Select the appropriate IFRS to be used for the recognition, measurement and disclosure of key accounting transactions and events in IFRS annual and consolidated financial statements.
Assess the path of recent developments in the construction of such standards,
Evaluate the application of IFRS to a variety of accounting transactions and events.
Critically appraise the impact of the application of IFRS upon financial statements prepared according to those standards.
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