Core Module Information
Module title: Advanced Corporate Reporting (Malaysia)

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

Module code: ACC09305
Module leader: Andy Moffat
School The Business School
Subject area group: Accountancy Finance and Law


Description of module content:

Conceptual frameworks, accounting standard setting and other forms of regulation
Recognition criteria and principles of measurement for more complex accounting items e.g. fixed assets, financial instruments and provisions
Alternative valuation models
Business combinations including acquisition accounting, subsidiaries, associates, segmental reporting and discontinued operations.

Learning Outcomes for module:

LO1: Compare 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

Full Details of Teaching and Assessment

Indicative References and Reading List - URL:
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