Modules

Core Module Information
Module title: Advanced Corporate Reporting
SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC09105
Module leader: Vasileios Milios
School The Business School
Subject area group: Accounting and Finance
Prerequisites

There are no pre-requisites for this module to be added
Description of module content:

Conceptual frameworks, accounting standard setting and other forms of regulationRecognition criteria and principles of measurement for more complex accounting transactions e.g. non- current assets, financial instruments and provisionsAlternative valuation modelsBusiness combinations including acquisition accounting for subsidiaries and associates The forms and key requirements of corporate insolvency.
Learning Outcomes for module:

Upon completion of this module you will be able to

LO1: Relate and analyse the current conceptual frameworks for financial reporting.

LO2: Assess the current use of alternative valuation models and the practical problems with their application.

LO3: Appraise, for a number of significant items in the financial statements, the problems associated with standard accounting practice focussing on recognition and measurement.

LO4: Prepare and present group financial statements
Full Details of Teaching and Assessment
2024/5, Trimester 2, In Person,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Vasileios Milios
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 lectures will introduce the topics and include worked examples.
Face To Face Tutorial 24 Tutorials based on lecture materials, and work on exam-style problems.
Online Guided independent study 152 Review module contents, work on sample exam papers, and read relevant textbooks.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Essay 30 1 Week 7 , WORDS= 2000 Essay on annual report of a company.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 2.5 Closed book written exam, covering all of the module content.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2024/5, Trimester 2, IN PERSON,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: IN PERSON
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Vasileios Milios
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 lectures will introduce the topics and include worked examples.
Face To Face Tutorial 24 Tutorials based on lecture materials, and work on exam-style problems.
Online Guided independent study 152 Review module contents, work on sample exam papers, and read relevant textbooks.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Essay 30 1 Week 7 , WORDS= 2000 Essay on annual report of a company.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 2.5 Closed book written exam, covering all of the module content.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Advanced Corporate Reporting
 

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