The course
aims to acquire the student knowledge related to the accounting and auditing
standards in the Kingdom, as well as the concepts and objectives of financial
accounting.
- Acquiring
the skills associated with explaining the role of the Authority in issuing
standards and the relationship between local standards and international
standards, how to consolidate financial statements, interpreting the general
presentation and disclosure requirements in the financial statements,
measurement requirements for fixed assets, presentation and disclosure, as well
as measurement and proofing requirements for non-current assets.
- The
course also aims to develop self-learning, teamwork and learning resources