Modules

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
Prerequisites

Requisites: AND Pre-requisite: Equivalent course overseas, studying: financial reporting; conceptual framework; financial statements; accounting policies etc AND Pre-requisite: [Module ACC09105] Advanced Corporate Reporting
Description of module content:

Accounting harmonisation & the development of financial reporting standards, including IFRSPolitical Aspects of Accounting RegulationFinancial Reporting & Financial Disclosure IssuesRevenue RecognitionInternational taxationForeign currency translationSegmental ReportingInternational financial analysisCSR, Sustainability Reporting and SRI
Learning Outcomes for module:

Upon completion of this module you will be able to
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
2024/5, Trimester 2, In Person, Edinburgh Napier University
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: In Person
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)NESH Description
Face To Face Lecture 20 LECTURE
Face To Face Practical classes and workshops 20 Practical classes and workshops
Online Guided independent study 160 Guided independent study
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 40 1~2~3~4~5 Week 11 , WORDS= Max 2500 Report
Centrally Time Tabled Examination 60 1~2~4 Exam Period HOURS= 2.25 Centrally Time Tabled Examination
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

Indicative References and Reading List - URL:
International Accounting
 

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