Official NUC CCMAS syllabus

ACC 402 — Corporate Reporting

ACC department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• prepare group financial statements involving fellow subsidiaries
• discuss and evaluate non-financial reporting initiatives on corporate performance measures
• prepare and analyse cash flows statement
• discuss creative accounting and aggressive earnings management
• apply provisions of IFRS to the preparation of financial statements
• explain the differences between integrated and sustainability reporting

Course contents

Prepare group account involving direct subsidiaries, excluding indirect and joint subsidiaries. Non-financial reporting such as management commentaries, social and environmental accounting and reporting, sustainability accounting and reporting, and integrated reporting.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 402.

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