Nottingham University Business School
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Advanced Financial Reporting

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

Programme: Undergraduate

Module Code: N13605

Semester: Autumn

Convenor: Tommaso Faccio

Credits & Level: 10 credits; Level 3

Pre-requisites: N11123 (Financial Accounting) and N12307 (Financial Reporting).

Co-requisites: None.

Target Students: Available to all Part I and Part II Business School students with required pre-requisites N11123 Financial Accounting AND N12307 Financial Reporting.

Delivery: 11 two-hour lectures and 2 two-hour seminars

Assessment: One 2-hour examination (100%)

Exam Format:Section A answer One compulsory question (50%) and Section B answer One question from a choice of Three essay-style questions (50%).

Summary of Content This module covers advanced financial reporting topics including: accounting conceptual framework, accounting measurement and recognition issues, special topics.

Aims To develop students' understanding of the aims and objectives of financial reporting and more advanced technical issues in financial reporting.

Key Words: Financial Reporting; Accounting.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The main current technical language and practices of accounting in a specified socio-economic domain.
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
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