Postgraduate Course: Advanced International Financial Reporting (CMSE11289)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Not available to visiting students |
| SCQF Credits | 15 |
ECTS Credits | 7.5 |
| Summary | This course aims to provide a greater depth of knowledge in financial accounting techniques and consider these in the context of the overall financial reporting process.
The course will build upon the knowledge gained in Analysis of Corporate Financial Information into constructing financial statements. It will seek to explore the issues in financial reporting. Furthermore, it will analyse in depth the financial reporting process and annual report itself. |
| Course description |
Not entered
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
Students MUST have passed:
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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. |
Course Delivery Information
| Not being delivered |
Learning Outcomes
Knowledge and Understanding:
* Explain and discuss the scope of financial reporting
*Account for key aspects of the SFP, IS and Cashflow in accordance with IFRS
* Understand the impacts of financial reporting decisions on organisations and markets.
*Discuss and critically appraise research into financial reporting
Intellectual Skills and Personal Development
* Expand knowledge of financial reporting requirements
*Discuss academic contributions to financial reporting
*Undertake research into financial reporting and critically analyse these contributions to knowledge
Subject Specific Skills
*Use suitable websites to find information about institutional and organisational factors affecting corporate reporting through annual reports
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Reading List
There is no core text as such. The reading will be primarily made up of current journal articles and professional literature.
Alexander, Britton, Jorissen, Hoogendoom, and Van Mourik (2014), International Financial Reporting and Analysis, 6th edition, Cengage Learning. |
Additional Information
| Graduate Attributes and Skills |
Not entered |
| Keywords | fin-AIFR |
Contacts
| Course organiser | Mrs Elisa Henderson
Tel:
Email: Elisa.Henderson@ed.ac.uk |
Course secretary | Miss Rachel Allan
Tel: (0131 6)51 3757
Email: Rachel.Allan@ed.ac.uk |
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