Accounting in Emerging Economies (744N1)

15 credits, Level 7 (Masters)

Spring teaching

International Financial Accounting 2 builds on International Financial Accounting 1. In the first part of the module we focus on the accounting concepts, evidence and regulatory issues for groups of companies, leases, cash flows and earnings per share in the context of providing decision useful information to users of financial statements. The second part of the module provides a theoretical and practical understanding of core financial accounting issues that are linked by market-based accounting research to explain security valuation and equity returns. 

The aim of the module is to review key topics in accounting for groups of companies and to develop a critical understanding of the role of accounting information in capital markets.


33%: Lecture
67%: Seminar


100%: Coursework (Essay)

Contact hours and workload

This module is approximately 150 hours of work. This breaks down into about 33 hours of contact time and about 117 hours of independent study. The University may make minor variations to the contact hours for operational reasons, including timetabling requirements.

This module is running in the academic year 2020/21. We also plan to offer it in future academic years. It may become unavailable due to staff availability, student demand or updates to our curriculum. We’ll make sure to let our applicants know of such changes to modules at the earliest opportunity.


This module is offered on the following courses: