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Level 7 Diploma in Accounting and Finance

Critical Assessment of Published Corporate Reports

AF702 · Corporate Reporting — Week 9 of 16

CourseAF702
Week9 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Critical Assessment of Published Corporate Reports

  1. Quality of earnings and non-recurring items
  2. Integrated reporting and sustainability disclosures
  3. Evaluation of strategic reports and governance commentary
  4. Analytical limitations of published historical data
  5. SBL Topic explainer : Integrated Reporting
  6. How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment?

What you will be able to do

  • 3.2 Interpret published accounting information.
  • 3.3 Assess published accounting information.

Activity

Start with this week’s 2 videos, then: Seminar, guided reading and a short written task: interpret published accounting information.

Study materials

Videos

  • SBL Topic explainer : Integrated Reporting · YouTube · ACCA Student Study Resources · 30 min · for registered students
  • How will the New European Sustainability Reporting Standards Be Shaping Firms’ ESG Commitment? · YouTube · HEC Paris · 54 min · for registered students
  • CIMA F3 Sustainability and Integrated Reporting - Introduction · YouTube · OpenTuition · 12 min · for registered students
  • Easy as ESG: your introduction to sustainability · YouTube · ICAEW · 26 min · for registered students

Further resources

  • Annual Review of Corporate Reporting 2025/26 (FRC) · PDF · Frc, report · for registered students
  • Improving the quality of 'comply or explain' reporting (FRC, March 2026) · PDF · Frc, report; 12 pages · for registered students
  • Transparency, Financial Accounting Information, and Corporate Governance · PDF · Reading, article · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
MidtermWeek 10
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

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