Financial Reporting

Programme:	Undergraduate
Module Code:	N12307
Semester:	Spring
Convenor:	Chris Pong
Credits & Level:	10 credits; Level 2
Pre-requisites:	N11123 (Financial Accounting).
Co-requisites:	None.
Target Students:	Available to all Part I and Part II Business School students, including Financial Mathematics students. Optional module for Computer science and Management (Part I) and Maths and Management (Part I)
Delivery:	10 two-hour lectures. Drop in surgery for 5 weeks
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 each. Section B - answer One question from a choice of Two. Each question carries 30 marks each.
Summary of Content	Particular attention will be paid to the application of financial reporting principles by listed companies, the impact of International Financial Reporting Standards.
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:	FinancialReporting.
Learning Objectives & Outcomes	Knowledge and understanding This module develops a knowledge and understanding of: The comprehensive use of relevant communication and information technologies for application in business and management. The development of appropriate business policies and strategies to meet stakeholder needs within a changing environment. To enable participants to understand the development of theory and practices of corporate financial reporting. Intellectual skills This module develops: The cognitive skills of critical thinking, analysis and synthesis, including the ability to identify assumptions, evaluate statements in terms of evidence, to detect false logic or reasoning, to identify implicit values, and to define terms adequately and to generalise appropriately. Effective quantitative problem solving and decision making skills. The ability to create, evaluate and access a range of options, together with the capacity to apply ideas and knowledge to a range of business and other situations. Professional practical skills This module develops: Numeracy and quantitative skills including data analysis, interpretation and extrapolation. The ability to conduct research into business and management issues, either individually or as part of a team, including a familiarity with a range of business data and research resources and appropriate methodologies. Transferable (key) skills This module develops: Effective oral and written communication skills in a range of traditional and electronic media. Effective self-management in terms of time, planning and behaviour, motivation, self-starting, individual initiative and enterprise.

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Financial Reporting

Nottingham University Business School