SHE level 10 SCQF credit points 20 ECTS credit points 10 Module code MHN425747 Module Leader Alison Lehane School Glasgow School for Business and Society Subject Finance and Accounting Trimester A (September start), B (January start)
Summary of content This modules looks at more complex international accounting standards and the impact they have on the financial statements. It also builds on prior learning of consolidated financial statements, looking at complex group structures, associates and joint ventures.
Module details Syllabus arrow_forward Complex Groups including associates and joint venture Share based payments Financial Instruments Segmental Reporting Intangible Assets - Intellectual Capital Leases Deferred Tax
Learning outcomes arrow_forward On successful completion of this module, students should be able to: 1. Interpret & Analyse complex international financial reporting standards 2. Understand and apply the principles of consolidation for complex groups, associates and joint ventures. 3. Evaluate the financial reporting standards and critically discuss changes or potential changes in accounting regulation
Teaching / learning strategy arrow_forward There will be a 1 x 1 hour lecture and 1 x 2 hour seminar each week. ?Lectures are used to provide an overview of topics. Seminar material is designed to provide opportunities to apply and evaluate the material introduced in lectures and to provide a forum for discussion of current issues. Students will also be required to work independently in researching and producing coursework. Students will work on an excel portfolio, consolidating financial statements. GCU Learn is used to support learning activities. GSBS will continue to use the advancement of GCU Learn as a blended learning tool through its teaching and learning as well as through engagement with students. GSBS will ensure that all modules are GCU Learn enabled and with the support of the Learning Technologists at the cutting edge of development of online materials. Academic staff and the Learning Technologists will continue to work together to develop and operate all modules on GCULearn to ensure student support and information sharing. Students are provided with formative and summative feedback via a variety of mechanisms. Feedback on coursework is provided within 3 working weeks of submission.
Transferrable skills arrow_forward By the end of this module students will have gained competence in the following key areas: . Analytical and research skills . The ability to work and communicate with others . Written communication skills
Module structure Activity Total hours Lectures 11 Tutorials 0 Practicals 0 Seminars 22 Independent Learning 147 Assessment 20 Placement 0
Assessment methods Component Duration Weighting Threshold Description Course Work001 30 35 Excel Portfolio Exam002 2 70 35 2 hour formal exam set by exams office