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2014/5 |
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School of Management |
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6 |
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Honours (FHEQ level 6) |
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Semester 2 |
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CW 20%, EX 80% |
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Like-for-like reassessment (where allowed by programme regulations) |
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Before taking this unit you must take MN10248 and take MN20501 and in taking this unit you cannot take MN20018 or take MN30315 |
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Aims: The unit aims to enable students to: * Critique the conceptual and regulatory framework of accounting; * View accounting as a multi-paradigm science; * Understand current developments in financial reporting. Learning Outcomes: On successful completion of this unit students will be able to: * Understand some key texts in financial reporting research; * Apply and interpret a variety of international financial reporting standards; * Prepare consolidated financial statements. Skills: * Financial data manipulation and interpretation * Analytical and communication skills in relation to financial information * Analysis and synthesis of a limited range of academic literature. Content: * The framework of accounting - entities and financial reporting statements, setting international accounting standards, the nature and objectives of accounting, the conceptual framework of accounting, overviews of auditing, corporate governance and ethics * The content and significance of a limited range of international financial reporting standards, including revenue recognition, lease accounting and accounting for financial instruments * Consolidated financial statements * Current issues in financial reporting. |
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MN30549 is a Generally Available Unit which is available to all students of the University (subject to the usual constraints) to take either as a Director of Studies approved option within their programme of study or as an 'extra' unit which does not count towards a final award.
MN30549 is Optional on the following programmes:Department of Chemistry
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