Module ASB-4419:
Advanced Fin Rep & Reg
Advanced Financial Reporting and Regulation 2023-24
ASB-4419
2023-24
Bangor Business School
Module - Semester 2
15 credits
Module Organiser:
Mahmoud Abdelkader Ali Abdelrahman
Overview
The content may include but will not be limited to; Convergence in International Financial Reporting and Regulation; Conceptual Framework; Regulatory environment of financial reporting; Accounting for Financial Instruments; Accounting for intangible assets; Accounting for Foreign Operations; Financial reporting issues and capital markets.
Assessment Strategy
-excellent -A- to A*; Comprehensive and creative understanding of concepts and analytical techniques.
-good -B- to B+; Good understanding of key concepts and good analytical skills.
-another level-C- to C+; Broad and sound understanding of key concepts and analytical techniques.
-threshold -D- to D+; Basic understanding of key concepts and analytical techniques.
Learning Outcomes
- Analyse the development and intellectual underpinning of key financial reporting standards.
- Analyse, summarise and synthesise independently researched academic and professional studies of financial reporting and regulation.
- Explain the relationship between accounting information and capital markets and evaluate this relationship with reference to empirical evidence.
- Understand and explain the options and strategies of accounting regulators, in particular in relation to the evolution of international GAAP and the conceptual framework.
Assessment method
Essay
Assessment type
Crynodol
Description
Individual Essay
Weighting
25%
Due date
21/03/2024
Assessment method
Exam (Centrally Scheduled)
Assessment type
Crynodol
Description
End of Semester Exam
Weighting
75%