Intl Accounting and Fin Reporting (871N1)

International Accounting and Financial Reporting

Module 871N1

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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

View timetable

Type	Timing	Weighting
Coursework		20.00%
Coursework components. Weighted as shown below.
Essay	Spring Week 6	100.00%
Unseen Examination	Summer Term	80.00%

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.

Term	Method	Duration	Week pattern
Spring Term	LECTURE	2 hours	111111111100
Spring Term	SEMINAR	1 hour	111111111100

How to read the week pattern

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

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School of Business, Management and Economics