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Level 7 Diploma in Accounting and Finance

Sector-Specific Accounting Frameworks

AF702 · Corporate Reporting — Week 10 of 16

CourseAF702
Week10 of 16
SemesterI
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This week’s topics

Sector-Specific Accounting Frameworks

  1. Regulatory landscapes for specialized industries
  2. Accounting for financial services and loan impairments
  3. Regulatory requirements for extractive and energy industries
  4. Compliance monitoring and industry reporting rules
  5. Trevor Harris: The Expected Rate of Credit Losses on Banks’ Loan Portfolios
  6. Doron Nissim: Relative Valuation in the Financial Sector

What you will be able to do

  • 4.1 Explain specific policies, practices and regulations within corporate accounting.
  • 4.2 Assess accounting regulations for a named business sector.

Activity

Start with this week’s 2 videos, then: Seminar, guided reading and a short written task: explain specific policies, practices and regulations within corporate accounting.

Study materials

Videos

  • Trevor Harris: The Expected Rate of Credit Losses on Banks’ Loan Portfolios · YouTube · Columbia Business School · 25 min · for registered students
  • Doron Nissim: Relative Valuation in the Financial Sector · YouTube · Columbia Business School · 31 min · for registered students
  • IFRS 9 and IFRS 7 for Investors—disclosures about Expected Credit Losses · YouTube · IFRS Foundation · 26 min · for registered students
  • IFRS 9: Loan loss accounting and financial stability · YouTube · IFRS Foundation · 6 min · for registered students
  • Webcast: Overview of the forthcoming IFRS Accounting Standard—IFRS 20 · YouTube · IFRS Foundation · 12 min · for registered students

Further resources

  • FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2024) · PDF · Frc, framework · for registered students
  • Financial Services and Markets Act 2000 · Reading · legislation.gov.uk, legislation · for registered students
  • Monitoring, Supervision and the Use of Accounting Ratios in Irish Credit Unions · 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.
Week 9Week 11
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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.

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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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