Overview:
- Credits:
- 7.5
- Level:
- 4
- Semester:
- Spring
- Subject:
- Accountancy
- School:
- Business
- Coordinator:
- Dr Yu Zhang
ACC40640 Financial Reporting
Academic Year 2023/2024
This module will provide participants with the technical and analytical skills to prepare and analyze the financial statements and corporate reports of profit oriented entities that use international financial reporting standards (IFRS).Show/hide contentOpenClose All
Curricular information is subject to change
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 specified elements of International GAAP.
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.
| Student Effort Type | Hours |
|---|---|
| Specified Learning Activities | 76 |
| Autonomous Student Learning | 80 |
| Lectures | 24 |
| Total | 180 |
Requirements, Exclusions and Recommendations
Not applicable to this module.
Module Requisites and Incompatibles
Not applicable to this module.
| Resit In | Terminal Exam |
|---|---|
| Summer | Yes - 2 Hour |
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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