Core Module Information
Module title: International Accounting

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

Module code: ACC10108
Module leader: Grigoria Chlomou
School The Business School
Subject area group: Accounting and Finance

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

Description of module content:

Accounting harmonisation & the development of financial reporting standards, including IFRS
Political Aspects of Accounting Regulation
Financial Reporting & Financial Disclosure Issues
Revenue Recognition
International taxation
Foreign currency translation
Segmental Reporting
International financial analysis
CSR, Sustainability Reporting and SRI

Learning Outcomes for module:

LO1: Interpret, use and evaluate accounting information at international level.
LO2: Examine current developments in the international harmonisation of accounting and financial reporting, including real-life applications.
LO3: Evaluate possible solutions to current international accounting issues.
LO4: Demonstrate an awareness, understanding and appreciation of current research.
LO5: Develop originality, writing and research skills.

Full Details of Teaching and Assessment
2023/4, 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: Grigoria Chlomou
Module Organiser:

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

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Report 40 1 - 5 11 HOURS= 00.00, WORDS= 2500
Centrally Time Tabled Examination 60 2,3,5 14/15 HOURS= 02.25, WORDS= 0
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

Indicative References and Reading List - URL:
International Accounting