Module title: Advanced Corporate Reporting

SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC09105
Module leader: Andy Moffat
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

Learning equivalent would be:
Corporate Accounting (ACC08104)
Preparation of primary financial statements for limited companies in accordance with accounting regulations - equivalent to SCQF Level 8.

2018/9, Trimester 2, Face-to-Face, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Andy Moffat
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning and teaching outcomes including their alignment to LO’s
LO1 – 4 The lecture sessions are used to impart information about theories and practice of the provision of accounting information. Explanations and examples of alternative models and accounting techniques will be provided. The tutorial sessions will be used to discuss and evaluate the theories and practices and will involve computation and practical examples. Some tutorial sessions will be student led.
Embedding of employability/PDP/scholarship skills
Skills developed include the development of verbal and written communication, research skills, evaluation and problem solving skills as well as technical expertise.
Assessment (formative and summative)
There will be two components of assessment an essay and a formal examination. The essay will be based on the first part of the module and will require students to consider the theoretical framework of accounting informed by professional and academic literature. The examination will be a mixture of computation and narrative requiring the student to demonstrate an ability to apply and evaluate different aspects of theory and practice.
Research / teaching links
The area of financial reporting is in a constant state of change and the module content will be revised to keep up to date with the latest accounting research, accounting pronouncements and regulatory framework.

Supporting equality and diversity
A study pack will be supplied detailing topic areas with reading references and tutorial questions, this information together with lecture slides, examples and Weblinks will be available via Moodle.
Internationalisation
This module will be taught using international accounting standards and terminology


Formative Assessment:
On-going formative assessment on student progress will be given during classes

Summative Assessment:
Assessments for this module are reflected in section 17.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Practical classes and workshops 24
Independent Learning Guided independent study 152
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 5-7 HOURS= 0, WORDS= 2000
Centrally Time Tabled Examination 70 1-4 1 HOURS= 2, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Description of module content:

Conceptual frameworks, accounting standard setting and other forms of regulation
Recognition criteria and principles of measurement for more complex accounting transactions e.g. non- current assets, financial instruments and provisions
Alternative valuation models
Business combinations including acquisition accounting for subsidiaries and associates

Learning Outcomes for module:

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: Preparation and presentation of group financial statements

Indicative References and Reading List - URL:

Core - MELVILLE, A (2015) INTERNATIONAL FINANCIAL REPORTING - A PRACTICAL GUIDE: PRENTICE HALL, 5th ed. - ISBN: 9781292086231
Recommended - ELLIOTT, B & ELLIOTT, J (2015) FINANCIAL ACCOUNTING AND REPORTING: PEARSON, 17th ed. - ISBN: 9781292080604
Recommended - FINCH, C (2012) A STUDENT'S GUIDE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS: KAPLAN, 3rd ed. - ISBN: 9781857327628
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