Unit name | Advanced Financial Reporting |
---|---|
Unit code | EFIM30033 |
Credit points | 20 |
Level of study | H/6 |
Teaching block(s) |
Teaching Block 1 (weeks 1 - 12) |
Unit director | Professor. Ellwood |
Open unit status | Not open |
Pre-requisites |
EFIM20007 Financial Accounting |
Co-requisites |
None |
School/department | School of Accounting and Finance - Business School |
Faculty | Faculty of Social Sciences and Law |
The first part of the unit builds on group accounting and introduces more complex structures. We examine how standard setters have addressed the part played by structured entities in recent scandals and the convergence in approach to group accounting. We then take a closer look at accounting theory and perspectives of financial reporting including corporate social reporting and accounting for non profit entities. The second part of the unit examines some advanced accounting issues (e.g. deferred tax and financial instruments) and considers how financial reporting information is used.
On successful completion the students will:
20 Lectures
9 Classes
Summative assessment
Coursework (20%) 3000 words max
Exam (80%) 3 hours
These assessments will address all of the learning outcomes.
Alexander D, Britton A, Jorissen A, Hoogendoorn M and Carien van Mourik (2014) International Financial Reporting and Analysis ISBN:978-1-40807501-2
Supplemented by readings (academic journals, material produced by professional bodies and standard setters plus copies of published accounting statements).