On completion of this module, students are expected to be able to:
Discuss types and sources of long-term finance for an incorporated entity and calculate a weighted average cost of capital (WACC) for an incorporated entity.
Produce consolidated primary financial statements, incorporating accounting transactions and adjustments, in accordance with relevant international accounting standards, in an ethical manner.
Demonstrate the impact on the preparation of the consoidated financial statement of certain complex group scenarios and discuss the need to and nature of disclosure of transactions between related parties and produce the disclosures for earnings per share.
Evaluate the financial performance, financial position and financial adaptability of an incorporated entity and discuss the limitations of ratio analysis.