Introduction to Corporate Reporting

  • 18 (Registered)
  • (1 Review)

  • 98 hour
Introduction to Corporate Reporting


This study starts with an introduction to the regulatory environment. This does not serve any particular competency but is important as an introduction to subsequent sections on convergence and ethics. The study also includes a section on accounting in Nigeria. Again, this is not directed at any particular competence but is important contextual information for much that follows in later. It critically examines:

  • A Current issue in reporting framework
  • The reporting framework and generally accepted practice
  • Explain how local and international standards of reporting are converging.
  • Identify and evaluate the ethical and professional considerations when undertaking work, giving advice on financial accounting and reporting including common dilemmas that may be faced based on business and reporting scenarios.
    Current issues in corporate reporting
  • Identify and explain current issues arising in the development of generally accepted accounting practice at a local and international level.
  • Explore the development of sustainability and integrated reporting.

Course/Learning Objectives By the end of this study, students are expected to be able to:

  • Explain the role of the IASB in convergence of accounting standards
  • Explain the extent of convergence
  • Explain the sources of accounting regulation in Nigeria
  • Outline the road map for conversion to IFRS in Nigeria
  • Identify ethical issues in relation to financial reporting
  • Discuss and explain integrated reporting.

Course Requirement

  • Successful completion of the ICAN Foundation Courses.
  • Successful completion of the ICAN Skill Courses
  • A Recognized degree in Accounting from any University or Higher National Diploma of any Polytechnic.
  • Any other qualification for the time being approved by the Council.
  • The student possesses the basic educational qualifications.



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