Last modified: 23 Oct 2024 15:16
This course builds upon AC2530 Financial Accounting 2. The aim is to further develop practical and analytical accounting skills through the knowledge and understanding of controversial financial accounting and reporting issues, facilitating the ability to critically appraise current financial and non-financial reporting practice.
| Study Type | Undergraduate | Level | 3 |
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| Term | First Term | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
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Building upon AC2530 Financial Accounting 2, the course employs theoretical frameworks applicable to financial reporting. Conceptual frameworks and income measurement are used to critically evaluate the accounting treatment of assets and liabilities and the measurement of corporate performance with particular emphasis being placed upon controversial financial accounting and reporting issues. The interaction between financial and non-financial reporting of corporate performance is considered by developing knowledge of non-financial reporting requirements relating to social, environmental, and sustainability reporting landscapes.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 30 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
MCQ Tests - 3 highest results out of 4 tests (10% each) |
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| Knowledge Level | Thinking Skill | Outcome |
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| Assessment Type | Summative | Weighting | 70 | |
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| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
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There are no assessments for this course.
| Assessment Type | Summative | Weighting | ||
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| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
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| Knowledge Level | Thinking Skill | Outcome |
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| Conceptual | Evaluate | Critically evaluate the theoretical and practical issues involved in the measurement and reporting of performance. |
| Conceptual | Evaluate | Critically evaluate and apply relevant accounting standards in the preparation of single and group accounts. |
| Procedural | Apply | Critically apply ratio analysis to review corporate performance |
| Conceptual | Understand | Understand the need for a range of financial and other types of information not included in financial reporting standards |
| Conceptual | Understand | Understand the requirements for non-financial reporting and performance in accordance with relevant standards. |
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