Module title: International Accounting

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

Module code: ACC10108
Module leader: Sarah Borthwick
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

ACC09105
Advanced Corporate Reporting
Equivalent course overseas, studying: financial reporting; conceptual framework; financial statements; accounting policies etc

2019/0, 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: Sarah Borthwick
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning & Teaching methods including their alignment to LOs
LO1-5 Lectures and reading provide knowledge, drawing attention to issues, potential solutions and current developments. Understanding the issues is reinforced and solutions evaluated by tutorial discussions. Students are encouraged to develop their ideas and understanding through recognition of academic research and group discussions.

Embedding of employability/PDP/Scholarship Skills
Students will study theoretical underpinnings of the topic, recognising real-life applications. Students will develop critical thinking skills when reviewing past research. Assessments allow students to apply themselves in an individual and team working situation, communicating verbally and written, facilitating the development of well-rounded students.

Assessment (formative/summative)
Coursework is split into an individual essay and group presentation on an aspect of international accounting. The essay will consider accounting harmonisation and the presentation will be a critique of a journal article on one of the module topics. The exam will embrace all module content. The output of assessments are subject to modification as different issues come to light and the state of knowledge develops.

Research/teaching linkages
Accounting regulation continues to evolve and module content will be revised accordingly. Research-active staff will deliver the module which will be used to develop ideas for future module content. Assessments will be a good opportunity for research to be brought to the attention of students.

Supporting equality and diversity
A study pack will be supplied detailing topic areas with reading references and tutorial questions. Lecture slides and additional material will be available on the VLE.

Internationalisation
The international focus of the module will extend students’ knowledge of accounting and financial reporting beyond the UK. Accounting terminology/practice will follow IFRS.

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 20
Face To Face Practical classes and workshops 20
Independent Learning Guided independent study 160
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Report 40 1 - 5 6 - 7 HOURS= 0, WORDS= 2500
Oral Presentation 20 1 - 5 10-11 HOURS= 0, WORDS= 0
Centrally Time Tabled Examination 40 1 - 5 14/15 HOURS= 2.25, WORDS= 0
Component 1 subtotal: 60
Component 2 subtotal: 40
Module subtotal: 100

Description of module content:

Accounting harmonisation & the development of financial reporting standards, including IFRS
International auditing/taxation
Foreign currency translation
Segmental reporting
International financial analysis

Learning Outcomes for module:

LO1: Examine current developments in the international harmonisation of accounting and financial reporting, including real-life applications
LO2: Critically analyse the challenges of international accounting, such as those faced by accountants, auditors, preparers, users and regulators
LO3: Evaluate possible solutions to current international accounting issues
LO4: Demonstrate an awareness, understanding and appreciation of current research
LO5: Develop research skills, written and oral communication

Indicative References and Reading List - URL:
International Accounting