School of Business, Management and Economics

Intl Accounting and Fin Reporting (871N1)

International Accounting and Financial Reporting

Module 871N1

Module details for 2011 cohort.

15 credits

FHEQ Level 7 (Masters)

Module Outline

The course is intended to develop an appreciation of the strategy of International Accounting & Financial Reporting suitable for supporting a career in either general management or, with further professional development, a specialist Accounting/Finance role.

Distinctively therefore this course fulfils both the requirements of a career goal whilst providing an independently bench-marked pathway with progression towards senior professional qualifications.

This contemporary course brings into focus, amongst other things, the themes of sustainability, ethics, corporate social responsibility and the need for accurate reporting of company information. Current debates concerning the need for the measurement of change will be examined and placed within appropriate contexts, both national and international. A case study approach will be taken to facilitate the development of skills and understanding

These outcomes are simultaneously achieved in the context of Multinational Enterprises and globalised regulatory environments.

The course will provide students with the essential skills and knowledge for a successful career in management or finance, and will develop the managerial and technical analytical skills required by employers in the private and public sectors. A distinctive feature of the course is the global perspective on the interactions between business, management and finance, critical to the sustainability of the advanced economies and growth and development of emerging economies.

Learning Outcomes

By the end of the course, a successful student should be able to:-

Identify the nature, sources and international context of Financial Reporting
Classify and apply appropriately the principal accounting documents
Evaluate the role of international regulatory bodies in accounting standards and harmonization
Explore relevant contemporary issues impacting accounting for MNE┬┐s
Analyse management issues in international accounting and reporting

TypeTimingWeighting
Coursework20.00%
Coursework components. Weighted as shown below.
EssaySpring Week 6 100.00%
Unseen ExaminationSummer Term80.00%
Timing

Submission deadlines may vary for different types of assignment/groups of students.

Weighting

Coursework components (if listed) total 100% of the overall coursework weighting value.

TermMethodDurationWeek pattern
Spring TermLECTURE2 hours111111111100
Spring TermSEMINAR1 hour111111111100

How to read the week pattern

The numbers indicate the weeks of the term and how many events take place each week.

Mrs Merrill Jones

Assess convenor
http://www.sussex.ac.uk/profiles/191214

Mr Mark Fisher

Assess convenor, Convenor
http://www.sussex.ac.uk/profiles/267956

Ms Makailla McConnell

Assess convenor, Convenor
http://www.sussex.ac.uk/profiles/243983

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The University reserves the right to make changes to the contents or methods of delivery of, or to discontinue, merge or combine modules, if such action is reasonably considered necessary by the University. If there are not sufficient student numbers to make a module viable, the University reserves the right to cancel such a module. If the University withdraws or discontinues a module, it will use its reasonable endeavours to provide a suitable alternative module.