IB377 - Advanced Financial Reporting
- Module code: IB377
- Module name: Advanced Financial Reporting
- Department: Warwick Business School
- Credit: 12, 15
Content and teaching | Assessment | Availability
Module content and teaching
Principal aims
The aim of the module is to analyse advanced topics in financial reporting in sufficient depth to be useful if you are planning to become, or are thinking about becoming, a professional accountant. It will also be useful if you are interested in careers in management or finance which, at the highest levels, demand a good understanding of financial reporting, and to those who just want to know about this vital feature of today's world of large corporations and global capital markets.
Principal learning outcomes
By the end of the module you should be able to: critically understand selected IFRSs, including those governing group financial statements; understand alternative approaches to income measurement and asset valuation; understand the structure and content of the published financial statements of UK & multi-national corporations; understand the legal and institutional regulations governing the disclosure of information); critically evaluate accounting practices (current as well as alternative accounting methods) by reference to underlying accounting principles & practical considerations; critically evaluate the role of financial reporting in corporate governance and investment decision-making; use analytical, research and writing skills; demonstrate written and oral communication skills; prepare financial statements in accordance with alternative approaches to income measurement and asset valuation.
Timetabled teaching activities
2 x 1 hour lectures per week, 1 x 1 hour seminar per week
Departmental link
http://www.wbs.ac.uk/students/undergraduate/
Module assessment
Assessment group | Assessment name | Percentage |
---|---|---|
12 CATS (Module code: IB377-12) | ||
D (Assessed/examined work) | Individual Assignment (1500 words) | 30% |
IB3770 2 hour exam | 70% | |
VA (Visiting students only) | 100% assessed for visiting/exchange students | 100% |
15 CATS (Module code: IB377-15) | ||
D1 (Assessed/examined work) | Individual Assignment | 30% |
Exam | 70% | |
VA (Visiting students only) | 100% assessed (visiting/exchange students) | 100% |
Module availability
This module is available on the following courses:
Core
N/A
Optional Core
N/A
Optional
- Undergraduate Computer and Business Studies (with Intercalated Year) (GN5A) - Year 4
- Undergraduate Law and Business Studies (MN32) - Year 4
- Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 4
- Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 5
- Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 4
- Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 5
- BSc in Management (N201) - Year 3