The aim of this module is to ensure that candidates apply the appropriate judgement and technical 
competence in the preparation and interpretation of financial statements for complex business 
entities. Students must also be able to evaluate and communicate the impact of current issues and 
developments in corporate reporting to those who may not have that technical expertise.
 
The syllabus for 3.1 Corporate Reporting assumes knowledge acquired at 2.1 Financial Reporting
 
On completion of this module, candidates will reach a competency sufficient to be able to: 

(A) Apply International Financial Reporting Standards 
(B) Prepare financial statements, notes and extracts for groups that comply with IFRSs 
(C) Evaluate entity position, performance and prospects using a range of financial and other data 
(D) Advise on specialised transactions 
(E) Assess ethical issues and appropriate ethical responses 

The following grid shows the relative weightings of topics within this subject and should guide the 
required study time spent on each. The marks available in the assessment will approximately equate 
to the weightings below. 

PRICE GHC200.00 (SUBJECT TO ANNUAL REVIEW)