See module specification for other years:
2022-232023-24
Module will run
Occurrence
Teaching period
A
Autumn Term 2021-22
Module aims
This module covers an advanced understanding of financial reporting techniques together with an understanding of emerging issues and debates within financial reporting. Students must have studied the year two module Financial Management and Financial Reporting as a prerequisite, and the year one modules in Financial Accounting and Management Accounting.
Module learning outcomes
Understand and critically asses the regulatory environment in which companies operate
Understand, apply and critically asses financial reporting techniques at an advanced level
Understand, apply and critically assess a selection of international financial reporting standards
Understand, apply and critically asses financial statements prepared under alternative accounting conventions
Critically assess topical issues in financial reporting
Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.
The timescale for the retrun of feedback will accord with TYMS policy.
Indicative reading
Elliot, B & Elliot, J: Financial Accounting and Reporting: FT Prentice Hall