THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2023/2024

Timetable information in the Course Catalogue may be subject to change.

University Homepage
DRPS Homepage
DRPS Search
DRPS Contact
DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Advanced International Financial Reporting (CMSE11289)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityNot available to visiting students
SCQF Credits15 ECTS Credits7.5
SummaryThe aim of this course is to familiarise students with the challenges of international financial reporting, the global significance of International Financial Reporting Standards (IFRS) and selected regulations of current academic and practical relevance.
Course description Students are encouraged to understand and critically assess the emergence, implementation, and interpretation of international accounting standards and also comprehend their economic, social and organisational effects. The course further aims to expand knowledge of fundamental conceptual issues in IFRS accounting and the current research on this. Students will be required to familiarise themselves with the technical background of IFRS accounting in self studies.

Outline Content

IFRS Adoption;
Four Current Issues in IFRS Financial Reporting - subject to annual review, based on current developments in accounting research and practice

Student Learning Experience

The course will require self-study by the students prior to the live discussion sessions. These sessions will be used to critically reflect on current IFRS Financial Reporting issues. Throughout the semester, there will be feedback and practice live sessions, providing the opportunity to obtain the lecturers feedback on the coursework in progress and discuss some (rather technical) accounting topics not covered in the core sessions.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Academic year 2023/24, Not available to visiting students (SS1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 150 ( Lecture Hours 10, Seminar/Tutorial Hours 7, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 130 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) 30% coursework (Individual) - Assesses course Learning Outcomes 1, 2, 3
70% coursework (Individual) - Assesses course Learning Outcomes 1, 2, 3, 4
Feedback Formative: Feedback will provided throughout the course.

Summative: Feedback will be provided on the assessment within agreed deadlines.
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Explain and discuss critically the scope and significance of international financial reporting.
  2. Critical analysis of IFRS.
  3. Understanding of the impact of financial reporting decisions on society, nation states, organisations and markets.
  4. Discuss and reflect on current research into international financial reporting.
Reading List
None
Additional Information
Graduate Attributes and Skills Not entered
KeywordsNot entered
Contacts
Course organiserDr Rocky Wang
Tel:
Email: Shuo.Wang@ed.ac.uk
Course secretaryMiss Aoife McDonald
Tel: (0131 6)50 8074
Email: Aoife.McDonald@ed.ac.uk
Navigation
Help & Information
Home
Introduction
Glossary
Search DPTs and Courses
Regulations
Regulations
Degree Programmes
Introduction
Browse DPTs
Courses
Introduction
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Prospectuses
Important Information