Financial Accounting II
Learning Outcomes:
- Apply the concepts, measurement, and disclosure for Non-current Liabilities, Equity and Revenue Recognition according to International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK)
- Apply the calculation and disclosure concepts of Dilutive Securities, Earnings per Share (EPS), and Investments according to International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK)
- Apply the principle of recognition, measurement and presentation related to Income Tax, Pension, Post-retirement Benefits, and Leases according to International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK)
- Apply the analysis technique of changes and error in financial statements, and present full disclosure in financial report according to International Financial Reporting Standards (IFRS) and Standar Akuntansi Keuangan (SAK)
Topics:
- Non-Current Liabilities
- Equity
- Dilutive Securities and Earnings per Share
- Investments
- Revenue Recognition
- Accounting for Income Taxes
- Accounting for Pensions and Post-Retirement Benefits
- Reporting Accounting Changes and Error Analysis
- Presentation and Disclosure in Financial Reporting
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