Postgraduate Course: International Financial Reporting & Financial Markets (CMSE11671)
Course Outline
| School | Business School |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Not available to visiting students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | The 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 in the financial markets. |
| 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;
Up to five 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.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Course Delivery Information
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| Academic year 2025/26, Not available to visiting students (SS1)
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Quota: None |
| Course Start |
Semester 1 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Lecture Hours 14,
Seminar/Tutorial Hours 12,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
170 )
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
|
| Additional Information (Assessment) |
70% Essay (Individual) - 2,000 words - Assesses all course Learning Outcomes
30% Essay (Individual) - 1,000 words - Assesses all course Learning Outcomes |
| Feedback |
Formative: Feedback will be given in the lectures during plenary, and individual interactions.
Summative: Feedback will be provided on assessment within agreed deadlines. |
| No Exam Information |
Learning Outcomes
On completion of this course, the student will be able to:
- Explain and discuss critically the scope and significance of international financial reporting.
- Critically analyse International Financial Reporting Standards (IFRS).
- Understand the impact of financial reporting decisions on society, countries, organisations, and markets.
- Discuss and reflect on current research into international financial reporting.
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Additional Information
| Graduate Attributes and Skills |
Knowledge and Understanding
After completing this course, students should be able to:
Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.
Identify, define and analyse theoretical and applied business and management problems, and develop approaches, informed by an understanding of appropriate quantitative and/or qualitative techniques, to explore and solve them responsibly. |
| Keywords | Not entered |
Contacts
| Course organiser | Dr Rocky Wang
Tel:
Email: Shuo.Wang@ed.ac.uk |
Course secretary | |
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