Course Details in

Module Title	Financial Accounting Theory
School	Birmingham Business School
Department	Accounting
Module Code	07 28187
Module Lead	Professor Penelope Tuck
Level	Intermediate Level
Credits	10
Semester	Semester 1
Pre-requisites
Co-requisites
Restrictions	BSc Accountancy
Exclusions
Description	The module examines the forms of theorising in financial accounting, in the international business context, including policy-making in financial accounting, conceptual framework projects, market-based accounting research, CSR reporting, and critical perspectives in accounting. This provides students with the theoretic knowledge upon which to base their critical analysis of accounting concepts and practice. The content encourages students to see beyond accounting as practiced to the possibilities of accounting and the role of accounting in society.
Learning Outcomes	By the end of the module students should be able to critically evaluate: Demonstrate knowledge and understanding of financial accounting theory and be able to compare and contrast different approaches to theorising financial accounting; Critically evaluate financial accounting policy-making in the international context; Apply and analyse conceptual frameworks of financial accounting; Appraise various perspectives on accounting.
Assessment	28187-01 : Group Presentation & Coursework : Group Assessment - Coursework (30%) 28187-02 : Individual Coursework : Coursework (70%)
Assessment Methods & Exceptions	Individual essay assignment, 2,500 words (70%) Group presentation (30%) Reassessment: 2500-word individual essay (100%)
Other	None
Reading List