ACCT3091: Corporate Reporting

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ACCT3091: Corporate Reporting

Aims

• To enable students to apply technical knowledge, analytical techniques and professional skills to resolve compliance and business issues that arise in the context of the preparation and evaluation of corporate reports.

Content

• International accounting and reporting concepts
• Single company financial statements, including more complex accounting scenarios and accounting analysis and techniques
• Consolidated financial statements, including more complex group structures, international subsidiaries and foreign exchange implications
• Changes in group structure
• The impact of environmental, social and ethical factors on performance measurement
• Sustainability and integrated reporting
• Reporting for not-for-profit organisations

Learning Outcomes

• On completion of this module students should be able to:
• Formulate, implement, and evaluate corporate reporting policies for single entities and groups of varying sizes and in a variety of industries.
• Discern and formulate the appropriate financial reporting treatment for complex transactions and complex scenarios.
• Evaluate and apply technical knowledge from individual accounting standards and apply professional skills to integrate knowledge where several accounting standards are simultaneously applicable.

• On completion of this module students should be able to:
• Demonstrate a detailed knowledge and understanding of relevant regulations in financial reporting and ethics, applied to practical business scenarios;
• Explain and apply IFRS and prepare financial statements and extracts thereof from given scenarios;
• Prepare consolidated financial statements, and explain the application of IFRS to specified group scenarios;
• Understand the impact of environmental, social and ethical factors on performance measurement;
• Explain the need for sustainability and integrated reporting.

• Problem solving and analytical skills
• Planning and organisational skills
• Critical analysis and judgment skills
• Communication and reporting skills: the ability to communicate complex ideas effectively

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• Learning will be based on knowledge transfer from workshops, blended learning materials, and independent study; workshop activities and discussions will provide the technical awareness of topics in a comprehensive form.
• The formative assessment will be a practice test.
• Summative assessment will consist of a 2500 word written assignment and an online 24-hour examination.

Teaching Methods and Learning Hours

Summative Assessment

Formative Assessment:

Practice test