Module Details
Module Code: |
ACCT C3309 |
Module Title:
|
Advanced Financial Reporting 2
|
Title:
|
Advanced Financial Reporting 2
|
Module Level:: |
8 |
Module Coordinator: |
Myles Kelly
|
Module Author:: |
Susan Brennan
|
Module Description: |
This module is designed to equip students with a knowledge of specialised accounting topics together with an ability to react to current developments and new practice. Students will also gain an appreciation of the professional regulatory and ethical framework. The depth and breadth of module content and assessment are designed to gain maximum exemptions from professional accountancy bodies, appropriate to an Honours Accounting programme.
|
Learning Outcomes |
On successful completion of this module the learner will be able to: |
# |
Learning Outcome Description |
LO1 |
Evaluate, apply and discuss the requirements of specified Accounting Standards |
LO2 |
Show an appreciation of the ethical dimension of the accountant's role |
LO3 |
Discuss and evaluate contemporary developments in financial and non-financial reporting |
Dependencies |
Module Recommendations
This is prior learning (or a practical skill) that is recommended before enrolment in this module.
|
No recommendations listed |
Co-requisite Modules
|
No Co-requisite modules listed |
Additional Requisite Information
|
No Co Requisites listed
|
Indicative Content |
Accounting for Specialised Areas
Non-Current Assets Held for Sale and Discontinued Activities (IFRS 5);
Operating Segments (IFRS 8);
Revenue from Contracts with Customers (IFRS 15);
Employee Benefits (IAS 19);
Income Taxes (IAS 12) (Deferred Tax);
Share Based Payments (IFRS 2);
Financial Instruments (IAS 32, IFRSs 7 and 9);
The effect of changes in Foreign Exchange Rates (IAS 21);
Key differences between examinable IFRS and local GAAP FRS 102.
|
Developments in Financial Reporting
Professional ethics, independence and codes of conduct for the accounting profession;
Review of emerging and contemporary developments in financial and non-financial reporting.
|
Module Content & Assessment
|
Assessment Breakdown | % |
Continuous Assessment | 20.00% |
End of Module Formal Examination | 80.00% |
AssessmentsFull Time
End of Module Formal Examination |
|
Reassessment Requirement |
Repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.
|
SETU Carlow Campus reserves the right to alter the nature and timings of assessment
Module Workload
Workload: Full Time |
Workload Type |
Workload Category |
Contact Type |
Workload Description |
Frequency |
Average Weekly Learner Workload |
Hours |
Lecture |
|
Contact |
Class Based Instruction |
Every Week |
3.00 |
3 |
Independent Learning |
|
Non Contact |
No Description |
Every Week |
6.00 |
6 |
Total Weekly Contact Hours |
3.00 |
Workload: Part Time |
Workload Type |
Workload Category |
Contact Type |
Workload Description |
Frequency |
Average Weekly Learner Workload |
Hours |
Lecture |
|
Contact |
No Description |
Every Week |
1.50 |
1.5 |
Independent Learning Time |
|
Non Contact |
No Description |
Every Week |
4.50 |
4.5 |
Total Weekly Contact Hours |
1.50 |
Module Resources
|
Recommended Book Resources |
---|
-
Alan Melville. (2019), International Financial Reporting, 7th. Pearson, [ISBN: 9781292293127].
| Supplementary Book Resources |
---|
-
Ciaran Connolly. (2018), International Financial Accounting and Reporting, 6th. Chartered Accountants Ireland, [ISBN: 9781912350025].
-
Barry Elliott and Jamie Elliott. (2019), Financial Accounting and Reporting, 19th. Pearson, [ISBN: 9781292255996].
| This module does not have any article/paper resources |
---|
Other Resources |
---|
-
, Irish Auditing and Accounting
Supervisory Authority,
-
, Irish Accounting and Business Portal,
-
, The International Federation of
Accountants,
-
, Deloitte Touche – Summaries of
International Financial Reporting
Standards (IFRS),
-
, The IFRS Foundation,
-
, Chartered Accountants Ireland,
-
, CPA Ireland (Certified Public
Accountants),
-
, Association of Chartered Certified
Accountants,
-
, Student Accountant - ACCA,
-
, Chartered Institute of Management
Accountants,
|
|