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AC.F603: Financial Reporting for Complex Entities


Department: Accounting and Finance NCF Level: FHEQ/QCF/NQF7//RQF7
Study Level: Postgraduate (Masters level) Credit Points: 15
Start Date: 14-01-2019 End Date: 05-04-2019
Available for Online Enrolment?: N Enrolment Restriction: Fully available to all students
Module Convenor: Dr J Chircop

Syllabus Rules and Pre-requisites

CMod description

    • Knowledge of the accounting issues and accounting treatment of items associated with complex enterprises.
    • Develop a broader understanding and awareness of accounting research in this area.
    • Work independently and access academic literature relevant to the course.
    • Work as a group and perform a presentation based upon the work undertaken.

     

Curriculum Design: Outline Syllabus

  • The module addresses the financial reporting issues that arise for complex enterprises from both conceptual and technical angles.  It also assesses the impact of accounting theory in resolving major reporting issues and examines the importance of relevant academic research to the area. The purposes of module are to:

     -        examine the major aspects of modern corporate financial reporting for complex entities, including group accounting and reporting financial performance;

    -        provide insights into the various factors that influence contemporary corporate financial reporting decisions;

    -        explore the developments in accounting which are likely to become influential on group decisions (e.g. environmental reporting and reporting of environmental liabilities);

    -        facilitate the development of skills and knowledge of financial reporting for complex entities.

  • 75% Exam
  • 25% Coursework

Educational Aims: Subject Specific: Knowledge, Understanding and Skills

  • The module aims to address financial accounting issues that arise for complex business entities from both conceptual and technical angles within the context of International Accounting Standards and GAAP.  It assesses the impact of accounting theory in resolving major reporting issues and examines the importance of relevant academic research to the area.

Learning Outcomes: Subject Specific: Knowledge, Understanding and Skills

  • -        Knowledge of the accounting issues and accounting treatment of items associated with complex enterprises.

    -        Develop a broader understanding and awareness of accounting research in this area.

    -        Work independently and access academic literature relevant to the course.

    -        Work as a group and perform a presentation based upon the work undertaken.

Contact Information

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