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

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

Module code: ACC09915
Module leader: Andy Moffat
School The Business School
Subject area group: Accounting and Finance


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. non-current 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: Analyse and discuss the current conceptual frameworks for financial reporting
LO2: Assess the current use of alternative valuation models and the practical problems with their application
LO3: Critically analyse, 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 in accordance with current legislation

Full Details of Teaching and Assessment
2023/4, Trimester 2, FACE-TO-FACE,
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Member of staff responsible for delivering module: Andy Moffat
Module Organiser:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 28
Face To Face Practical classes and workshops 18
Face To Face CL_TST 3
Independent Learning Guided independent study 151
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1, 2 6 HOURS= 00.00, WORDS= 1500
Centrally Time Tabled Examination 70 1 - 4 14/15 HOURS= 02.00, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Advanced Corporate Reporting (HK)