MGT355 Advances in Financial Accounting

Aims/Description: The module follows on from the financial accounting modules taken at levels one and two. It extends students' technical competency in financial accounting and allows for a deeper analysis of financial reporting issues in a number of key areas. Included on the module is the study of segmental reporting, consolidated balance sheets, consolidated profit and loss accounts, vertical group balance sheets, associated company accounts, joint ventures, the effects of changing prices in accounting, foreign currency translation, capital instruments, financial instruments, related- party transactions and the international harmonisation of accounting standards.

Staff Contact: BRACKLEY JAMES

Teaching Methods: Lectures, Tutorials, Independent Study

Assessment: Formal Exam

Notes: This is a core unit as part of an accredited programme of study though it is available to students who are not seeking exemption for professional training provided they have the relevant prerequisite study.

Information on the department responsible for this unit (Management School):

Departmental Home Page

Teaching timetable

NOTE The content of our courses is reviewed annually to make sure it's up-to-date and relevant. Individual modules are occasionally updated or withdrawn. This is in response to discoveries through our world-leading research; funding changes; professional accreditation requirements; student or employer feedback; outcomes of reviews; and variations in staff or student numbers. In the event of any change we'll consult and inform students in good time and take reasonable steps to minimise disruption.

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Teaching methods and assessment displayed on this page are indicative for 2023-24.