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Module Title
Business Management - Financial

Financial statements, recognition, measurement, analysis, international taxation

SCQF Points10
ECTS Points5
CreatedAugust 2010
ApprovedMay 2014
AmendedAugust 2013
Version No.1

This Version is No Longer Current
The latest version of this module is available here
Prerequisites for Module

To have passed the relevant second year modules or equivalent.

Corequisite Modules


Precluded Modules


Aims of Module

To demonstrate knowledge of advanced financial reporting through application.

Learning Outcomes for Module

On completion of this module, students are expected to be able to:

1. Analyse and evaluate the principles of advanced financial reporting.
2. Apply knowledge and understanding of advanced financial reporting.
3. Demonstrate the ability to effectively communicate an understanding of advanced financial reporting.

Indicative Module Content

Company financial statements; group financial statements; ethics and regulations; corporate and international taxation; issues in recognition and measurement; analysis and interpretation of financial statements; developments in external reporting.

Indicative Student Workload

Contact Hours

Distance Learning
Virtual tutorials and workshops

Directed Study

Assessment preparation
Directed research and reading

Private Study

Private study

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.

Assessment Plan

Learning Outcomes Assessed
Component 1 1,2,3

Component one consists of coursework.

Indicative Bibliography

1.*ELLIOTT, B. and ELLIOTT, J., 2017. Financial accounting and reporting. Harlow: Financial Times Prentice Hall.
2.*The most recent edition of this text will always be used.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781