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