THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2011/2012
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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Advanced International Accounting (CMSE11082)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Course typeStandard AvailabilityAvailable to all students
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) Credits15
Home subject areaCommon Courses (Management School) Other subject areaNone
Course website None Taught in Gaelic?No
Course descriptionThe course aims to allow participants to analyse financial statements of corporation from around the world and to show the links between accounting statements, valuation methods and investment analysis. Generally accepted accounting principles and reporting practices vary significantly throughout the world, even though much attention is being paid to reducing the differences. The objectives of this course include:

& Broadening students knowledge of how these accounting principles vary; how they impact financial reporting and business decisions and how movement toward harmonization is occurring.
& Enhancing their understanding of other more technical matters such as foreign currency translation and transactions, how managements of related entities (like parent and subsidiary) deal with issues arising from the use of differing currencies in local reporting and in consolidation, and the ways in which confidence and assurance are established under national jurisdiction
Reviewing selected important technical areas of differences among accounting systems such as consolidations, employee benefits, pension costs, post-retirement healthcare costs, stock option plans and taxation of income.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements Finance PGs only
Additional Costs None
Information for Visiting Students
Pre-requisitesNone
Displayed in Visiting Students Prospectus?No
Course Delivery Information
Delivery period: 2011/12 Semester 2, Available to all students (SV1) WebCT enabled:  Yes Quota:  None
Location Activity Description Weeks Monday Tuesday Wednesday Thursday Friday
No Classes have been defined for this Course
First Class First class information not currently available
Exam Information
Exam Diet Paper Name Hours:Minutes
Main Exam Diet S2 (April/May)Advanced International Accounting2:00
Summary of Intended Learning Outcomes
Knowledge and Understanding:

By the end of the course, students will be able to explain and discuss:

& The continuing process of harmonisation of accounting practices
& Institutional and cultural influences that may affect the process of harmonisation
& Controversies and developments in current accounting practice

Intellectual Skills and personal development:

By the end of the course students will be able to:

& Prepare a report containing a comparative analysis with interpretation, meeting the needs of a specified readership


Subject Specific Skills:

By the end of the course, students will be able to
& make critical and informed comparisons of annual reports published in different countries
& Use suitable websites to find information about institutional and cultural factors affecting corporate reporting through annual reports.



Assessment Information
There is one group assignment which counts for 40% of the total mark (written report) and a final two hour exam which counts for 60% of the total mark.
Special Arrangements
None
Additional Information
Academic description Not entered
Syllabus Not entered
Transferable skills Not entered
Reading list Not entered
Study Abroad Not entered
Study Pattern Not entered
KeywordsAIA
Contacts
Course organiserProf Pauline Weetman
Tel:
Email: pauline.weetman@ed.ac.uk
Course secretaryMs Sarah Jack
Tel: (0131 6)51 3854
Email: Sarah.Jack@ed.ac.uk
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© Copyright 2011 The University of Edinburgh - 16 January 2012 5:49 am