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
Prerequisites

N/A

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
2022/3, Trimester 2, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
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 spread throughout the semester and are 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 canvas.
Internationalisation This module will be taught using international accounting standards and terminology.

Formative Assessment:
.

Summative Assessment:
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.

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


Assessment
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:
Contact your module leader