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Description
This module provides an appreciation of the key theoretical and practical issues in international financial reporting and financial analysis and their impact. It covers the fundamentals that managers and analysts require to understand, interpret and use financial information in the contemporary business environment.
Accounting information is often portrayed as objective, and value-neutral, whereas in reality it is subjective and value-laden. Through the lens of financial analysis students will develop a critical awareness of current practical and theoretical issues in financial reporting and their impact on different stakeholder groups for example, reporting on sustainability, measurement in financial reporting, accounting for goodwill, and adoption of international standards.
The core elements of the module are as follows:
- Analyse and interpret financial information
- Critique the role of the International Financial Reporting Standards Foundation and the Conceptual Framework for financial reporting
- Evaluate current issues in financial reporting including environmental, sustainability and governance (ESG) matters and their impact on stakeholders
- Propose innovative solutions to theoretical and practical financial reporting challenges
Module deliveries for 2024/25 academic year
Last updated
This module description was last updated on 8th April 2024.
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