International Corporate Reporting (871N1)

15 credits, Level 7 (Masters)

Spring teaching

The module is intended to look at the theoretical issues surrounding international corporate reporting. This contemporary module brings into focus, among other things:

  • the reasons for international differences in financial reporting
  • the effects of fluctuating exchange rates
  • the effects of transfer pricing.

Current debates will be examined and placed within appropriate contexts, both national and international. The module will give you the theoretical underpinning to assess the impact of these issues on financial statements of multinational companies. These outcomes are simultaneously achieved in the context of multinational enterprises and globalised regulatory environments.

The module will provide you with the essential skills and knowledge for a successful career in management or finance. You will develop the managerial skills required by employers in the private and public sectors.

A distinctive feature of the module is the global perspective on the interactions between business, management and finance. This is critical to the sustainability of the advanced economies, and growth and development of emerging economies.


69%: Lecture
31%: Seminar


20%: Coursework (Essay)
80%: Written assessment (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.

We regularly review our modules to incorporate student feedback, staff expertise, as well as the latest research and teaching methodology. We’re planning to run these modules in the academic year 2023/24. However, there may be changes to these modules in response to feedback, staff availability, student demand or updates to our curriculum. We’ll make sure to let you know of any material changes to modules at the earliest opportunity.