Advanced Financial Reporting and Regulation
Advanced Financial Reporting and Regulation 2022-23
Bangor Business School
Module - Semester 2
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.
-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.
- 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.
Exam (Centrally Scheduled)
End of Semester Exam