Acc3704 [extra Quality] Jun 2026

If you are planning your upcoming semester schedule, let me know:

Students learn to define control under . This standard dictates whether an investor has exposure to variable returns and the practical ability to affect those returns through power. True control triggers the mandatory preparation of consolidated financial statements. The course introduces the Acquisition Method under SFRS(I) 3 , requiring students to identify the accounting acquirer, determine the acquisition date, and calculate the consideration transferred. acc3704

: The primary textbook used is often Advanced Financial Accounting — An IFRS Standards Approach by Pearl Tan, Lim Chu Yeong, and Kuah Ee Wen. Other Uses If you are planning your upcoming semester schedule,

The alignment with SCAQ exams means the module is rigorous and directly relevant to a career as a Chartered Accountant. The course introduces the Acquisition Method under SFRS(I)