Why you should follow this course
This module forms part of a three module course designed to give participants a comprehensive overview of
accounting and reporting requirements under the General Accounting Principles for Smaller Entities (GAPSE).
By completing this module participants will be able to explain the main recognition and
measurement principles in GAPSE in relation to:
Non-current assets � Investment Property and Intangible Assets
Provisions and contingencies
Note some of the main differences between relevant International Financial Reporting Standards (IFRS) and
GAPSE in relation to the above subject matters.