Advanced Financial Reporting

Module code: MN3142

In this module, you'll look at internationally-accepted accounting principles and how social, political, environmental and legal systems affect global and national accounting practices.

Most major international businesses are multi-company entities. Therefore, debates about the value and suitability of different approaches to accounting continue unabated in a business world often obsessed with mergers and acquisitions.

A significant part of the module is therefore concerned with the theory and practice of consolidated financial statements. The remainder then considers some of the most important, technically challenging and contentious international accounting standards.