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Financial Reporting

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N12307

Semester: Spring

Convenor: Katherine Martin

Credits & Level: 10 credits; Level 2

Pre-requisites: N11123 (Financial Accounting) Or both T11012 Introduction to Accounting with application to China and T11013 Introduction to Finance with an application to China.

Co-requisites: None.

Target Students: Available to all Part I and Part II students with the required pre-requisite N11123 Financial Accounting OR both T11012 Introduction to Accounting with application to China and T11013 Introduction to Finance with an application to China.

Delivery: 11 ninety minute lectures; 2 sixty minute seminars

Assessment: One 2-hour examination (100%)

Exam Format:Paper to contain Two Sections. Section A - answer TWO questions from a choice of THREE. Each question carries 35 marks. Section B - answer ONE question from a choice of TWO. Each question carries 30 marks.

Summary of Content The module addresses the application of financial reporting principles in preparing financial statements in accordance with International Financial Reporting Standards, for a range of transactions and economic events.

Aims To provide an understanding of the theories and practices of financial reporting by listed groups of companies, with particular reference to the role of International Financial Reporting Standards.

Key Words: Financial Reporting.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The main current technical language and practicesof accounting under IFRS
    Skills in recording and summarising transactions and other economic events in the preparation of financial statements
Transferable (key) skills
This module develops:
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk