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Corporate Reporting

AF702

Course CodeAF702
ECTS

Course Description

The aim of this unit is to develop learners’ ability to prepare and interpret financial statements for a range of business organisations. Learners will be able to apply relevant accounting concepts and principles. The unit provides an opportunity for learners to enhance their quantitative and qualitative analytical skills through the interpretation of financial data.

Course Objectives

The aim of this unit is to develop learners’ ability to prepare and interpret financial statements for a range of business organisations. Learners will be able to apply relevant accounting concepts and principles. The unit provides an opportunity for learners to enhance their quantitative and qualitative analytical skills through the interpretation of financial data.

Key Topics

  1. LO1: Understand the accounting and finance regulatory framework.
  2. LO2: Understanding accounting concepts, principles and theories.
  3. LO3: Be able to prepare and interpret accounting information.
  4. LO4: Be able to review specific policies, practices and regulations within corporate accounting.

Course Outline

WeekTopics
1Regulatory Frameworks in Corporate Reporting
2Abuse, Creative Accounting, and Ethical Failures
3Conceptual and Theoretical Underpinnings of Accounting
4Corporate Accounting Policies and Application
5Preparation of Primary Financial Statements
6Group Financial Reporting and Consolidation
7Financial Performance Interpretation and Ratio Analysis
MidtermMidterm evaluation
9Critical Assessment of Published Corporate Reports
10Sector-Specific Accounting Frameworks
11Critical Evaluation of Specialized Industry Accounting
12Applying Corporate Reporting in practice: case studies
13Assignment workshop: research, planning and referencing
14Assignment workshop: drafting, feedback and improvement
15Review and coursework completion
FinalFinal assessment and submission

Learning Outcomes

  1. LO1 Understand the accounting and finance regulatory framework.
  2. 1.1 Explain the main sources for regulatory framework.
  3. 1.2 Evaluate the impact of the accounting and finance regulatory framework on business organisations.
  4. 1.3 Assess areas of abuse and exploitation in accounting and financial reporting.
  5. LO2 Understanding accounting concepts, principles and theories.
  6. 2.1 Explain key accounting concepts, principles and theories.
  7. 2.2 Analyse the importance of accounting concepts, principles and theories.
  8. LO3 Be able to prepare and interpret accounting information.
  9. 3.1 Prepare accounting information.
  10. 3.2 Interpret published accounting information.
  11. 3.3 Assess published accounting information.
  12. LO4 Be able to review specific policies, practices and regulations within corporate accounting.
  13. 4.1 Explain specific policies, practices and regulations within corporate accounting.
  14. 4.2 Assess accounting regulations for a named business sector.
  15. 4.3 Critically assess the key accounting practices and policies identified for a named business sector.
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