Postgraduate Course: Advanced International Financial Reporting (CMSE11289)

Course Outline
School	Business School	College	College of Arts, Humanities and Social Sciences
Credit level (Normal year taken)	SCQF Level 11 (Postgraduate)	Availability	Not available to visiting students
SCQF Credits	15	ECTS Credits	7.5
Summary	The aim of this course is to familiarise students with the challenges of international financial reporting, the global significance of International Financial Reporting Standards (IFRS) and selected regulations of current academic and practical relevance.
Course description	Students are encouraged to understand and critically assess the emergence, implementation, and interpretation of international accounting standards and also comprehend their economic, social and organisational effects. The course further aims to expand knowledge of fundamental conceptual issues in IFRS accounting and the current research on this. Students will be required to familiarise themselves with the technical background of IFRS accounting in self studies. Syllabus: IFRS Adoption; Four Current Issues in IFRS Financial Reporting - subject to annual review, based on current developments in accounting research and practice Student Learning Experience: The course will require self-study by the students prior to the live discussion sessions. These sessions will be used to critically reflect on current IFRS Financial Reporting issues. Throughout the semester, there will be feedback and practice live sessions, providing the opportunity to obtain the lecturers feedback on the coursework in progress and discuss some (rather technical) accounting topics not covered in the core sessions.

Entry Requirements (not applicable to Visiting Students)
Pre-requisites		Co-requisites
Prohibited Combinations		Other requirements	None

Course Delivery Information

Academic year 2022/23, Not available to visiting students (SS1)		Quota: None
Course Start	Semester 1
Timetable	Timetable
Learning and Teaching activities (Further Info)	Total Hours: 150 ( Lecture Hours 10, Seminar/Tutorial Hours 7, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 130 )
Assessment (Further Info)	Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment)	30% coursework (individual) - assesses course Learning Outcomes 1, 2, 3 70% coursework (individual) - assesses course Learning Outcomes 1, 2, 3, 4
Feedback	Formative: Feedback will be given to the students via tutorial discussions and practice questions. Summative: Feedback will be provided on the assessment.
No Exam Information

Learning Outcomes
On completion of this course, the student will be able to: Explain and discuss critically the scope and significance of international financial reporting. Critical analysis of IFRS. Understanding of the impact of financial reporting decisions on society, nation states, organisations and markets. Discuss and reflect on current research into international financial reporting.