Group coursework

1 - Report - 50

Examination

2 - Written exam - 50

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<ul><li>Financial reporting theory, conceptual framework and accounting regulation </li></ul>
<ul><li>Alternative approaches to value measurement </li></ul>
<ul><li>Financial instruments in depth </li></ul>
<ul><li>Employee benefits in depth </li></ul>
<ul><li>Earnings management </li></ul>
<ul><li>Regulation on sustainability </li></ul>
<ul><li>Sustainability in business </li></ul>
<ul><li>The role of the professional accountant in sustainability </li></ul>

Feedback is provided in a number of ways throughout your module. This includes feedback you receive during teaching from both peers and lecturers and that provided for formative assessment. Following an assessment, you will be given your marks and feedback in line with the assessment regulations and policy. More information on the timing and type of feedback that will be provided for each assessment will be available from the module leader. <a href='https://www.citystgeorges.ac.uk/about/governance/policies/student-policies-and-regulations'>https://www.citystgeorges.ac.uk/about/governance/policies/student-policies-and-regulations</a>

This module will support the development of all the graduate attributes. Your module leader will provide you with information about how your learning, teaching and assessment activities support your development of these attributes. The graduate attributes are: - Always learning - Engaged in the world - Technical and digital - Connected Professional - Creating Impact

In-Person - 

Self-directed - 

Financial Accounting and Reporting

International financial reporting and analysis

Advanced Financial Accounting: Theory and Practice

Container 1

AF3203 - Advanced Financial Accounting: Theory and Practice

AF3203-PRD2-PER-ALV1

A variety of learning and teaching methods will be used in this course. 
 
Lectures are used to introduce context, concepts and techniques illustrated with practical and current examples. You will also have the opportunity to participate in class discussions and work through examples and exercises with the support of the lecturer. It is strongly recommended that you attend ALL lectures. 
 
Practical sessions are used to explore the concepts and practices covered in the lectures in more detail. Specifically, they are used primarily to demonstrate technical material, although some discussion and analysis will accompany the practical techniques.  
 
You will revise key concepts by doing weekly quizzes. You will also work in group and learn from your peers through two group projects.

Key learning and teaching resources will be put on the module website on Moodle. 
 
In the independent study time you are encouraged to read widely and in depth around particular topics in preparation for lectures and tutorials. You may also spend time working through sample exercises and questions. In addition you will be preparing and undertaking your coursework assignments and preparing for your final examination.

Identify contradictory information and reasons for contradictions.

Skills

Identify the role of regulation, policy and guidelines in sustainability.

Knowledge

Identify influences on sustainable strategy and operations for business.

Appreciate the role of the professional accountant in sustainability assurance.

Values and attitudes

Explain the moral values and ethical standards expected of an accountant.

Identify areas where sustainability goals have been codified, e.g. CSRD.

Identify barriers to progress in corporate sustainability.

Identify key sustainability regulations and policies applicable to the work of the professional accountant, including corporate reporting.

Identify and define complex problems and apply appropriate knowledge and skills to their solutions.

Recognise the grey area of "earnings management"

Identify the role of corporate sustainability reporting and the key sustainability reporting requirements for business.

Explain financial reporting techniques in selected areas.

Promote diligence and professional ethics in the application of financial reporting.

Explain measures of sustainability and identify how corporate sustainability is measured against environmental social and governance (ESG) factors.

Demonstrate an understanding of current developments and debates in financial reporting.

Identify the role of international organisations, government, non-governmental organisations and business in driving sustainability changes.

Explain the role of accounting theory and the need for a conceptual framework.

Apply own criteria of judgement and critically evaluate received opinions.

Explain the trend from less prescriptive sustainability guidance towards more codified regulation.

Develop a critical attitude to different accounting methods.

Appreciate the importance for business of life cycle assessment.

Examine interactions between accounting and key players in the financial markets.