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:
Subsidiaries, associates and joint ventures
Business combinations and goodwill
Consolidated financial statements
Foreign currency translation
Related party disclosures
Note some of the main differences between
relevant International Financial Reporting Standards
(IFRS) and GAPSE in relation to the above subject matters.