Durham University
Programme and Module Handbook

Postgraduate Programme and Module Handbook 2014-2015 (archived)


Department: Business School (Economics and Finance)


Type Tied Level 4 Credits 15 Availability Available in 2014/15 Module Cap
Tied to L1K209
Tied to L1K309
Tied to L1K709
Tied to L1K509
Tied to N3K109
Tied to N3K209
Tied to N3K309
Tied to N3K609
Tied to N3K909
Tied to N3K807


  • None


  • None

Excluded Combination of Modules

  • None


  • 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.


  • Presentation of financial statements;
  • Income concepts and asset value measurement systems;
  • Statement of financial position: equity, liability and asset measurement and disclosure;
  • Narrative reporting;
  • 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 128
Total 150

Summative Assessment

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

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.

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