BED 312 — Financial Reporting for Business Educators
BED department course · Nigerian universities
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What you'll be able to do (official learning outcomes)
explain the sources of accounting regulation in Nigeria
outline the roadmap for conversion to IFRS in Nigeria
describe the rules on financial statement set out in Companies and Allied Matters Act Cap C 20 LFN 2020 (Amended)
explain the objectives of financial statement
explain the measurement bases available under IFRS
state the components of a set of financial statements according to IAS 1
Course contents
Education 189 New Regulatory Framework. Accounting and reporting frameworks and practices. Presentation of financial statements. Accounting policies, changes in accounting estimates and errors. Inventory. Revenue from contracts. Property, plant and equipment. Assets. Impairment of Assets. Leases.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study BED 312.