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ACC40640

Academic Year 2024/2025

Financial & ESG Reporting (ACC40640)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
8
Module Coordinator:
Dr Yu Zhang
Trimester:
Autumn
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module will provide participants with skills to prepare and analyze the financial statements of profit oriented entities that use international financial reporting standards (IFRS). Sustainability reporting will also be introduced to equip participants with the knowledge to integrate and evaluate ESG factors in corporate reports.

About this Module

Learning Outcomes:

On completion of this module, participants will be able to:
1.Prepare the financial statements of profit oriented entities (including business combinations) using International Financial Reporting Standards (IFRS).
2.Demonstrate an understanding of the complex issues involved in recognition and measurement of assets and liabilities.
3.Analyse the financial performance and position of profit orientated entities that include complex transactions and management judgements and appreciate the limitations of financial information in providing a fully comprehensive financial analysis.
4. Understand and apply the principles of sustainability reporting.

Student Effort Hours:
Student Effort Type Hours
Lectures

24
Specified Learning Activities

76
Autonomous Student Learning

80
Total

180

Approaches to Teaching and Learning:
An interactive task-based learning approach is adopted for classes. Problem-based exercises are presented to students and issues are debated and addressed during class.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): Timed written exam at the end of trimester End of trimester
Duration:
2 hr(s)
 Standard conversion grade scale 40% No

70

 No
Exam (Online): Timed Mid-term Test Week 6 Standard conversion grade scale 40% No

15

 No
Quizzes/Short Exercises: Financial Accounting Bootcamp Tests Week 1, Week 2 Standard conversion grade scale 40% No

15

 No

Carry forward of passed components
Yes
 

Resit In Terminal Exam
Spring Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Students will receive grades for each component of the module. Following release of mid-term test grades, the lecturer will provide some observations to the class at lectures on student performance.

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