Introduction to Accounting in Year 1 is also a prerequisite
Module will run
Occurrence
Teaching cycle
A
Semester 1 2023-24
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