Please note this module descriptor is indicative of the structure of this course and may be subject to change.
This module aims to provide an advanced level course examining the framework for, and the nature and importance of the external financial reporting environment for larger corporate entities under international financial reporting standards. It examines the influences of historical development of financial reporting in the UK and other economic areas on the development of global international standards including the ongoing relationships between international and national financial reporting standards.
Using the published accounts of listed companies, the module examines a range of technical issues relating to the preparation of published consolidated accounts and the international standards, including topical developments relevant to the selected study areas. The module considers how good corporate governance provisions including the internal and external audit framework are demonstrated in the financial statements, and also considers the professional and ethical requirements applying to accountants and others involved in the preparation and review of financial statements.
The syllabus involves study in areas including:
A student passing this module should be able to gain:
A course map contains a list of the individual study units, called modules, that you study to complete your course. Some modules are compulsory, but you can sometimes choose modules outside your core area of study which interest you.
A module is a self-contained, individual unit of study. The module descriptor provides various details about the module including who the module tutor is, what you will be studying, how you will be assessed and what you will have learned once you have completed the module.
Course maps and module descriptors from previous years can be found in the Course Resources Archive.
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