Advanced Financial Accounting - MAN00002M
- Department: The York Management School
- Credit value: 20 credits
- Credit level: M
- Academic year of delivery: 2022-23
Module summary
The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements.
Module will run
Occurrence | Teaching period |
---|---|
A | Autumn Term 2022-23 to Spring Term 2022-23 |
Module aims
The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements. Stress will be placed on preparing advanced financial accounts and the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms
Module learning outcomes
By the conclusion of the module, students will be able to:
· Discuss the impact of the conceptual framework on the development of financial reporting standards
· Critically evaluate the impact of a selection of current International Accounting Standards on financial reports
· Prepare consolidated financial statements using current International Accounting Standards
· Critically discuss current issues and topics affecting accounting and the accounting profession.
Module content
Module Content:
- The Conceptual Framework and its impact on financial reporting
- Revenue Recognition and Provisioning
- Group Accounting
- Intangibles: Recognition & Valuation
- Off-balance Sheet Financing: Recognition & Valuation
- Financial Instruments
Teaching Material:
- Handouts of the lecture slides, textbooks, articles, accounting standards
- A detailed reading list giving a comprehensive coverage of the content of the module will be available on the VLE.
- The module includes a formative assessment in the form of a 1 hour test which is marked and returned to students with feedback
Indicative assessment
Task | % of module mark |
---|---|
Essay/coursework | 50 |
Essay/coursework | 50 |
Special assessment rules
None
Indicative reassessment
Task | % of module mark |
---|---|
Essay/coursework | 50 |
Essay/coursework | 50 |
Module feedback
The timescale for the return of feedback will accord with School policy.
Indicative reading
Elliott, B. and Elliott, J. (2018). Financial Accounting and Reporting, FT Prentice Hall.