ࡱ> e  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdfghijkRoot Entry FЎsSummaryInformation(DocumentSummaryInformation8\WordDocument2  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGOh+'0 px |AAA Normal.dotm}v@@S/6O@p@es<WPS Office_11.1.0.8612_F1E327BC-269C-435d-A152-05C5408002CA՜.+,D՜.+,HPX`h px (\dlKSOProductBuildVer2052-11.1.0.8612& 0TableTData WpsCustomData Pb0KSKS21} T<R5 $ h 4 Y $ Advanced International Financial Reporting Course code: 101341401 Course name:Advanced International Financial Reporting Lecture Hours:64 Laboratory Hours: Credits:4 Term(If necessary):Spring Term of Fourth Year Prerequisite(s): Summary module description: This module looks closely at a number of international financial reporting standards and at the preparation of consolidated financial statements. It also undertakes a critical appraisal of some current and/or theoretical issues in financial reporting. The module is designed for students who have a significant prior knowledge of financial reporting. Aims: The module aims to develop and add to the knowledge and understanding, and to the skills of application, analysis, synthesis and evaluation acquired in the Level 5 module International Corporate Financial Accounting. This involves in particular (i) a consideration of the technical and conceptual requirements of the regulatory framework for accounting for groups of companies, as well as other selected advanced topics in financial reporting, and (ii) a more detailed consideration of the theoretical and empirical evidence relating to the interaction of accountancy with regulatory systems and the capital markets. Assessable learning outcomes: By the end of the module it is expected that the student will be able to 1. Prepare group/consolidated financial statements in a form suitable for publication 2. Describe, explain, apply and critically discuss the contents of a number of International Financial Reporting Standards (IASs) 3. Explain and discuss various theoretical and/or topical aspects of financial accounting and critically appraise their contributions to the current financial accounting reporting and practice 4. Analyse, summarise, synthesise and evaluate academic and professional literature 5. Organise and present information clearly, succinctly and in the required format, both under timed conditions and in assessed work Additional outcomes: The module also aims to encourage the development of oral communication skills, and the students' effectiveness in group situations. Structured activities are designed to develop independent learning skills. Students are encouraged to develop additional IT skills by use of relevant web resources and communication techniques, including Blackboard. Outline content: 1. Preparation of consolidated financial statements 2. Further specific techniques and regulation, for example, accounting for associates and joint ventures; accounting for financial instruments, accounting for leased assets 3. Theoretical and topical issues: for example, the conceptual framework for financial reporting, the legitimacy of standard setting regime, measurement in financial reporting, international accounting differences and the adoption of international standards Global context: The module discusses international accounting standards and the international accounting standard setting regime Brief description of teaching and learning methods: Lectures of two hours per week are used for the exposition of the major concepts, principles and techniques under consideration. Workshops of two hours duration are used for student-led discussion or numerical practice. Contact hours: AutumnSpringSummerLectures202Tutorials16Guided independent study: Wider reading (directed)10 Exam revision/preparation3035 Advance preparation for classes30 Essay preparation57Total hours by term016337Total hours for module200Summative Assessment Methods: MethodPercentageWritten exam80Written assignment including essay20Summative assessment- Examinations: 1 x 2.5 hours examination Summative assessment- Coursework and in-class tests: 1 x written assignment, including essay Penalties for late submission: The Module Convener will apply the following penalties for work submitted late: where the piece of work is submitted after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for that piece of work will be deducted from the mark for each working day[1] (or part thereof) following the deadline up to a total of five working days; where the piece of work is submitted more than five working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded. The University policy statement on penalties for late submission can be found at: HYPERLINK "http://www.reading.ac.uk/web/FILES/qualitysupport/penaltiesforlatesubmission.pdf" \t "http://www.reading.ac.uk/module/_blank" http://www.reading.ac.uk/web/FILES/qualitysupport/penaltiesforlatesubmission.pdf You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work. Assessment requirements for a pass: A minimum mark of 40%. Reassessment arrangements: 1 x 2.5 hour examination. Required text books: J. 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