Unit information: Financial Reporting in 2009/10

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Unit name Financial Reporting
Unit code ACCG30012
Credit points 20
Level of study H/6
Teaching block(s) Teaching Block 4 (weeks 1-24)
Unit director Emeritus Professor. Ellwood
Open unit status Not open
Pre-requisites

EFIM20001 Financial Accounting 2
Co-requisites

None
School/department School of Economics, Finance and Management
Faculty Faculty of Social Sciences and Law

Description including Unit Aims

The unit examines comparative international financial reporting, accounting theory and advanced accounting issues. Students study financial reporting in several jurisdictions including USA and analyse divergent forces.

We examine the conceptual frameworks underlying accounting and issues in the emerging global framework such as fair value measurement.We investigate the scope for creative accounting, the techniques behind it and how it is addressed.

Financial reporting is studied from an ethical, environmental and social perspective and the theory and practice of financial reporting for public benefit entities considered.

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