|Prerequisites for Module|
To have passed the relevant first and second year modules or equivalent.
Aims of Module
To prepare, analyse and interpret consolidated financial statements. To discuss and apply relevant issues within complex areas of financial accounting.
Learning Outcomes for Module
On completion of this module, students are expected to be able to:
Indicative Module Content
Group financial statements – group consolidated financial statements, minority interest, joint venture, capital reconstruction, foreign currency, foreign investment.
Issues in recognition and measurement – asset valuation, substance over form, financial instruments, pension scheme valuation.
|Analysis and interpretation of financial accounts – ratio analysis, segmental analysis, limitations of analysis. |
Developments in external reporting.
Indicative Student Workload
Mode of Delivery
The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms.
Component one is the CIMA management level exam (80%).
Component two consists of a range of assessment types (20%).