Module Catalogues, Xi'an Jiaotong-Liverpool University   
 
Module Code: ACF302
Module Title: Corporate Reporting, Analysis
Module Level: Level 3
Module Credits: 5.00
Academic Year: 2019/20
Semester: SEM2
Originating Department: International Business School Suzhou
Pre-requisites: N/A
   
Aims
• This course is designed to build upon the knowledge and skills gained in earlier modules by covering more detailed and complex International Financial Reporting Standards (IFRS) and to develop a critical understanding of the construction and context of corporate reports and their role in the communication process

• to develop and apply the analytical skills necessary to interpret the activities of corporate enterprises to a range of potential users interested in their affairs
Learning outcomes 
A. demonstrate a critical understanding of financial statement analysis, other financial and non-financial information and draw appropriate conclusions.

B. apply the International Accounting Standards Board’s (IASB) conceptual framework for financial reporting and identify and explain key ethical issues

C. assess critically the current developments in corporate reporting and relate these to alternative approaches to the regulation of corporate reporting

D. demonstrate underlying concepts in classification, recognition, and measurement of financial instruments and accounting for derivatives and hedges.

E. applying underlying concepts to interpret and report specified complex consolidation scenarios

Method of teaching and learning 
Lectures supported by scenarios and examples. Seminars/workshops to practice the application of techniques and principles.
Syllabus 
• Performance analysis using ratios- Analyse and interpret financial statements for different stakeholders

• Corporate social responsibility

• Professional ethics

• Current developments and usefulness of corporate reports

• Share based payments-IFRS 2

• Segmental reporting- IFRS 8

• Disclosure of Interests in Other Entities-IFRS 12

• Applying IAS 32 and IAS 39/IFRS 9 in classification, recognition, and measurement of financial instruments.

• Accounting for derivatives

• Hedge accounting.

• Accounting for effects of changes in foreign exchange rates during the reporting period (IAS 21)

• Complex consolidated scenarios involving changes in ownership interests and control.

Delivery Hours  
Lectures Seminars Tutorials Lab/Prcaticals Fieldwork / Placement Other(Private study) Total
Hours/Semester 26     13    111    150 

Assessment

Sequence Method % of Final Mark
1 Assignment 15.00
2 Group Presentation 30.00
3 Take-Home Open Book Exam 55.00

Module Catalogue generated from SITS CUT-OFF: 6/3/2020 1:35:40 AM