Core Module Information
Module title: Financial Reporting and Analysis

SCQF level: 11:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC11123
Module leader: Maria Mina Rosero
School The Business School
Subject area group: Accounting and Finance


Description of module content:

In this module you will learn about the financial reporting environment and the regulatory and conceptual frameworks for the preparation and presentation of financial statements, including consideration of international practices. You will study the practical problems associated with the application of accounting standards, including accounting for groups of companies. You will also learn how to interpret and analyse the financial performance, cash flows and financial position of organisations from their published accounts.
Module Content:
Overview of the international financial reporting environment
Regulatory and conceptual frameworks
Accounting for groups of companies
Accounting standards and accounting policies
Analysis, interpretation and limitations of published financial statements and annual reports

Learning Outcomes for module:

Upon completion of this module you will be able to
LO1: Critically evaluate the regulatory and conceptual frameworks for financial reporting
LO2: Analyse the use of alternative accounting policies in the preparation of financial statements
LO3: Critically appraise recognition and measurement problems associated with standard accounting practice
LO4: Critically analyse and interpret individual company and group financial statements

Full Details of Teaching and Assessment
2022/3, Trimester 1, 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: Nazam Dzolkarnaini
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:
LO1-4 Formal lectures will introduce you to relevant theory, concepts and principles, outlining current and alternative accounting practices/techniques. Tutorials will be highly participative and informal, consisting of a mixture of workshop activities and group discussions.
Embedding of employability/PDP/Scholarship Skills
LO1 requires you to undertake individual research, improving investigation, research and scholarship skills. Participation by all of you will enhance communication skills and promote group discussion/debate. LOs2, 3&4 require you to develop numerical, analytical and problem solving skills using various accounting techniques, procedures and valuation methods to analyse the impact of alternative accounting treatments on the primary financial statements.
The teaching team undertake research/scholarly activity which will ensure the module remains up to date regarding regulations and standards and also ensures contemporary issues are investigated in depth.
Differing regulatory frameworks and accounting policies are compared and debated without favouring one perspective over another. Discussion of international differences will also feature.
All materials and teaching will be provided in accessible formats in accordance with Edinburgh Napier University’s Disability Policy.

Formative Assessment:
Feedback will be provided on tutorial discussions to provide guidance on your level of understanding and original thought.

Summative Assessment:
The first assessment will be an essay involving an analysis of the international financial reporting environment.
The second assessment will be an exam involving pre-seen case study material for a company. You will carry out a financial analysis of the accounting information and answer other questions requiring analysis/discussion of various topics covered in the module.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Tutorial 24
Independent Learning Guided independent study 152
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 50 1 5 HOURS= 0, WORDS= 2000
Centrally Time Tabled Examination 50 2-4 14/15 HOURS= 2, WORDS= 0
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
ACC11123 - Financial Reporting & Analysis