Postgraduate Course: Advanced International Accounting (CMSE11082)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Credits | 15 |
| Home subject area | Common Courses (Management School) |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | The 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.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | For Business School PG students only, or by special permission of the School. Please contact the course secretary. |
| Additional Costs | None |
Information for Visiting Students
| Pre-requisites | None |
| Displayed in Visiting Students Prospectus? | No |
Course Delivery Information
| Not being delivered |
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.
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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 |
| Keywords | AIA |
Contacts
| Course organiser | Prof Pauline Weetman
Tel:
Email: pauline.weetman@ed.ac.uk |
Course secretary | Ms Sarah Yaxley
Tel: (0131 6)50 3475
Email: Sarah.Yaxley@ed.ac.uk |
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