Postgraduate Programme and Module Handbook 2014-2015 (archived)
Module ECOS40515: Corporate Reporting (MSc Accounting)
Department: Business School (Economics and Finance) [Queen's Campus, Stockton]
ECOS40515: Corporate Reporting (MSc Accounting)
| Type | Tied | Level | 4 | Credits | 15 | Availability | Available in 2014/15 | Module Cap | None. |
|---|
| Tied to | L1T509 |
|---|
Prerequisites
- None
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;
- Ethical duties of accountants;
- Non-financial, environmental and social reporting;
- Reporting the financial performance of entities (international accounting standards (IAS/IFRS));
- Financial statements of groups of entities;
- Analysis and interpretation of financial statements.
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, organising 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. The summative examination 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 | 10 | 1 per week | 2 hours | 20 | |
| Seminars | 4 | 1 per fortnight | 1 hour | 4 | ■ |
| Preparation & Reading | 126 | ||||
| Total | 150 |
Summative Assessment
| Component: Written examination | Component Weighting: 100% | ||
|---|---|---|---|
| Element | Length / duration | Element Weighting | Resit Opportunity |
| Written examination | 2 hours | 100% | Same |
Formative Assessment:
Online test administered via DUO. 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