Aims/Description: The module follows on from the financial accounting modules taken at levels one and two. It extends students' technical competency in financial accounting and allows for a deeper analysis of financial reporting issues in a number of key areas. Included on the module is the study of segmental reporting, consolidated balance sheets, consolidated profit and loss accounts, vertical group balance sheets, associated company accounts, joint ventures, the effects of changing prices in accounting, foreign currency translation, capital instruments, financial instruments, related- party transactions and the international harmonisation of accounting standards.
Notes: This is a core unit as part of an accredited programme of study though it is available to students who are not seeking exemption for professional training provided they have the relevant prerequisite study.
Information on the department responsible for this unit (Management School):
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Teaching methods and assessment displayed on this page are indicative for 2021-22. Students will be informed by the academic department of any changes made necessary by the ongoing pandemic.