Topics in International Accounting

Semester Spring
Level 11
Credit Value 10
Module Co-ordinator Professor Lisa Evans
Contact Hours A two hour class each week is scheduled. Given the small class size, this will be in interactive lecture, with seminar elements – i.e. students are encouraged to engage in the lecture part by answering, and asking questions, and part of each two hour slot will be dedicated the discussion of tutorial questions.
Assessment

The module will be assessed as follows: coursework  100%

Coursework comprises: individual essay 75%, group presentation 25%.

The essay and presentation will enable students to demonstrate their ability to search and engage with academic literature, and their ability to present a critical assessment and synthesis of relevant literature in relation to selected topical themes from the syllabus. The essay will in addition allow them to demonstrate written communication skills, and the presentation team working skills and oral presentation skills.

 

Objectives

 

The aim is to introduce students to the area of international accounting in terms of its theoretical context and practical relevance. It provides an introduction to company financial statements prepared in different national/regulatory contexts. It examines the reasons for, obstacles to and mechanisms of accounting harmonisation, the work of the International Accounting Standards Board, and examples of the treatment of specific accounting techniques and topics in different regulatory frameworks. It also introduces students to international auditing and corporate governance, as part of the accounting context. 

 

Learning Outcomes

Knowledge and Understanding of:

 

  • basic awareness/understanding of theoretical foundation of accounting principles/practices in different regulatory contexts;
  • knowledge and understanding of alternative accounting techniques and their significance for financial statement analysis;
  • ability to relate these to the causes of international accounting differences;
  • knowledge and understanding of accounting harmonisation and work of IASB and EU;
  • knowledge of international accounting standards and regulatory frameworks;
  • knowledge of selected areas in international accounting research;
  • being able to access and discuss/review relevant academic accounting literature.

Generic Skills:

time-management; independent learning; oral and written communication skills; team-work; presentation skills; library skills


Cognitive Skills:

analytical/critical thinking and reasoning; structuring arguments

 

Division: Accounting & Finance

 

 


This module information is representative of what is included in the module in a given year. Details of actual reading, lectures and coursework may vary year to year and will be available at the beginning of the semester.

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