This module builds on the intermediate financial reporting and financial accounting topics covered in the pre-requisite modules.
Students will be introduced to advanced topics in financial reporting and financial accounting for liabilities, equity, and complex group structures. The module will also incorporate theories of financial reporting and discuss contemporary issues in financial reporting as they arise.
Learning Outcomes
By the end of the module students should be able to:
Apply the relevant accounting standards in solving a range of advanced accounting problems;
Demonstrate technical competence required in evaluating, analysing and solving advanced accounting problems;
Evaluate the techniques, standards and methods applied in solving advanced accounting problems;
Appraise the different theoretical aspects of financial reporting, comparing and contrasting different approaches where applicable;
Discuss and evaluate the problems of regulating accounting practice contemporary issues in financial reporting.
Assessment
33922-01 : 2 hour exam : Exam (Centrally Timetabled) - Written Unseen (50%)
33922-02 : Group video presentation : Group Assessment - Coursework (20%)
33922-03 : Group Report : Group Assessment - Coursework (30%)
Assessment Methods & Exceptions
Assessment: 2 hour examination (50%)
Group coursework task: Group video presentation (20%) and Group report (30%)