ACCT3091: Corporate Reporting

• ACCT2101 Financial Reporting OR ACCT2031 Corporate Financial Reporting

• None

• None

• To enable students to apply technical knowledge, analytical techniques and professional skills to resolve compliance and business issues that arise in the context of the preparation and evaluation of corporate reports.

• International accounting and reporting concepts
• Single company financial statements, including more complex accounting scenarios and accounting analysis and techniques
• Consolidated financial statements, including more complex group structures, international subsidiaries and foreign exchange implications
• Changes in group structure
• The impact of environmental, social and ethical factors on performance measurement
• Sustainability and integrated reporting
• Reporting for not-for-profit organisations

Subject-specific Knowledge:

• On completion of this module students should be able to:
• Formulate, implement, and evaluate corporate reporting policies for single entities and groups of varying sizes and in a variety of industries.
• Discern and formulate the appropriate financial reporting treatment for complex transactions and complex scenarios.
• Evaluate and apply technical knowledge from individual accounting standards and apply professional skills to integrate knowledge where several accounting standards are simultaneously applicable.

Subject-specific Skills:

• On completion of this module students should be able to:
• Demonstrate a detailed knowledge and understanding of relevant regulations in financial reporting and ethics, applied to practical business scenarios;
• Explain and apply IFRS and prepare financial statements and extracts thereof from given scenarios;
• Prepare consolidated financial statements, and explain the application of IFRS to specified group scenarios;
• Understand the impact of environmental, social and ethical factors on performance measurement;
• Explain the need for sustainability and integrated reporting.

Key Skills:

• Problem solving and analytical skills
• Planning and organisational skills
• Critical analysis and judgment skills
• Communication and reporting skills: the ability to communicate complex ideas effectively

• Learning will be based on knowledge transfer from workshops, blended learning materials, and independent study; workshop activities and discussions will provide the technical awareness of topics in a comprehensive form.
• The formative assessment will be a practice test.
• Summative assessment will consist of a 2500 word written assignment and an online 24-hour examination.

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