Advanced Financial Reporting - MAN00001H

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Additional information

Visiting students will have to demonstrate that they have prior knowledge and understanding of this subject by meeting with their supervisor/module leader

Module will run

Occurrence	Teaching period
A	Semester 1 2025-26

Module aims

This module covers an advanced understanding of financial reporting techniques together with an understanding of emerging issues and debates within financial reporting.

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 content

• Advanced group accounts

• Accounting principles

• Accounting regulation

• The economic consequences of accounting

• Accounting for intangibles, research and development and goodwill

• Substance over form

• Alternatives to historic cost accounting

• Financial Instruments

• Employee Benefits

• Shared Based Payment

• Blockchain and financial reporting

Indicative assessment

Task	% of module mark
Closed/in-person Exam (Centrally scheduled)	100

Special assessment rules

None

Indicative reassessment

Task	% of module mark
Closed/in-person Exam (Centrally scheduled)	100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

Elliot, B & Elliot, J: Financial Accounting and Reporting: FT Prentice Hall