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IB98X - Issues in Accounting

  • Module code: IB98X
  • Module name: Issues in Accounting
  • Department: Warwick Business School
  • Credit: 30

Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

The module will build on the knowledge gained by students in their undergraduate programmes. It will advance their critical understanding of international financial reporting standards as they apply to a variety of issues and enable them to consider difficult issues such as how to measure financial reporting quality and how to implement and regulate high quality financial reporting at the firm, national and international level. A team-teaching approach will allow students to learn from experts in the area, as well as introducing students to faculty who will be supervising their dissertations later in the programme.

Principal learning outcomes

"Subject knowledge and understanding:Demonstrate an advanced understanding of the rationale behind the regulation, standardisation and external auditing of financial reporting; Prepare and interpret alternative accounting solutions across a range of topical issues; Demonstrate an advanced understanding of financial reporting issues and have the ability to apply relevant regulation to obtain justifiable accounting solutions. Key skills: Perform complex calculations relating to accounting measurement and reporting; Apply informed judgement to interpret the intended reporting outcome of complex and/or non-standard business events; Clearly communicate arguments and justify interpretations of regulation and firm reporting practices.Cognitive skills: Critically evaluate competing measures of financial reporting quality; Evaluate alternative solutions to accounting problems; Develop hypotheses about the behavioural outcomes of particular accounting regulations. Subject specific/professional skills: Work in a team or independently to find solutions to complex accounting problems; Assess the contribution and implications of research in the area."

Timetabled teaching activities

Total contact hours: 54 hours; Lectures per week: 2 hours; Seminars per week: 1 hour; Module duration (weeks, if applicable): 20.

Departmental link

Module assessment

Assessment group Assessment name Percentage
30 CATS (Module code: IB98X-30)
BR (Examination only) Resit Examination (STAFF USE ONLY) 100%
D (Assessed/examined work) 2000-2500 word essay 20%
  Group presentation 10%
  3 hour examination (April) 70%

Module availability

This module is available on the following courses:



Optional Core
  • MSc in Accounting and Finance (N4N3) - Year 2