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![]() | 2013/4 |
![]() | School of Management |
![]() | 6 |
![]() | Masters UG & PG (FHEQ level 7) |
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Semester 1 |
![]() | CW 25%, EX 75% |
![]() | Like-for-like reassessment (where allowed by programme regulations) |
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![]() | Aims: The aim of this unit is to provide students with an introduction to selected specialist topics in preparing financial statements of listed companies in accordance with the requirements of international accounting standards and set them in context of current accounting theory. Learning Outcomes: At the end of this unit students will be able to: 1. prepare financial statements for listed enterprises in accordance with the requirements of International Accounting Standards and International Financial Reporting Standards; 2. relate current accounting standards to accounting theory and critically comment on those standards; 3. analyse the financial statements of multinational enterprises. Skills: Intellectual Skills * the ability to appropriately apply a framework of rules, regulations and principles to financial information; TFA * the ability to interpret financial information. TFA Professional Practical Skills * the ability to prepare financial reporting information in a form suitable for publication in compliance with regulatory requirements; TFA Transferable/Key Skills * the ability to manipulate financial data to achieve a specified objective in accordance with rules, regulations and principles. FA Personal/Interpersonal * the ability to represent business activities as financial information in a form understandable to users of such information. FA Content: 1. The preparation of financial statements from a trial balance. 2. Normative, positive and critical theories of financial reporting. 3. International accounting standards covering a number of transactions and balances including, for example, financial instruments, non-current assets, provisions, taxation and revenue recognition. 4. Analysis and interpretation of financial statements. |
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MN50318 is a Designated Essential Unit on the following programmes:School of Management
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