Postgraduate Programme and Module Handbook 2012-2013 (archived)

Module ECON41915: CORPORATE REPORTING

Department: Business School (Economics and Finance)

ECON41915: CORPORATE REPORTING

Type	Tied	Level	4	Credits	15	Availability	Available in 2012/13

Tied to	L1K209
Tied to	L1K309
Tied to	L1K709
Tied to	L1K509

Prerequisites

Financial Statement Analysis (ECON42915)

Corequisites

None

Excluded Combination of Modules

None

Aims

To enable students to:
acquire and demonstrate a specialist knowledge and understanding of the aims of financial reporting and the techniques of financial statement analysis;
develop a critical understanding of reasons for, and the impact of, international differences in corporate reporting;
appreciate the importance of corporate reporting for transparency and accountability in corporate governance systems.

Content

Presentation of financial statements;
Income concepts and asset value measurement systems;
Statement of financial position: equity, liability and asset measurement and disclosure;
Analysis and interpretation of financial statements;
International issues in financial reporting;
Non-financial, environmental and social reporting;
Ethical issues for accountants.

Learning Outcomes

Subject-specific Knowledge:

By the end of this module students should have a specialist knowledge and understanding of:
concepts of financial reporting and the techniques of financial statement analysis;
international standards of corporate reporting and their importance for the evaluation of firm performance;
the importance of corporate reporting for transparency and accountability in systems of corporate governance;
the purpose of CSR reporting.

Subject-specific Skills:

By the end of this module students should:
have practised problem-solving and analytical skills in the corporate reporting context.

Key Skills:

written communication;
planning, prganising and time management;
problem solving and analysis;
using initiative;
numeracy;
computer literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

A combination of lectures, seminars and guided reading will contribute to achieving the aims and learning outcomes of this module. Summative assessment by written assignment will test students' knowledge and understanding of the subject-matter, their critical judgement and problem-solving skills.

Teaching Methods and Learning Hours

Activity	Number	Frequency	Duration	Total/Hours
Lectures	9	1 per week	2 hours	18
Seminars	4	1 per fortnight	1 hour	4	■
Preparation & Reading				126
Revision session	1		2 hours	2
Total				150

Summative Assessment

Component: Written assignment		Component Weighting: 100%
Element	Length / duration	Element Weighting	Resit Opportunity
Written assignment	2500 words (maximum)	100%

Formative Assessment:

Students will receive written comments on a formative written assignment. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO; discussions with teaching staff during consultation hours, or via e-mail.

■ Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University