SHE level 10 SCQF credit points 20 ECTS credit points 10 Module code MHN426956 Module Leader Sheena Armour School Glasgow School for Business and Society Subject Finance and Accounting Trimester A (September start), B (January start), C (May start)
Summary of content This module 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 standard. 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 This work based module adopts a blended approach to learning which combines face to face contact and online learning via GCU's virtual learning environment, GCU Learn. The teaching and learning strategy encourages an active and self-directed approach to learning. In the context of a work based ethos, teaching and learning methods use real world and real work scenarios to promote action learning, inquiry based learning, problem based learning and peer learning. These methods include lectures, seminars, online directed learning packages (power point presentations/study guides/videos), podcasts and discussion boards. These approaches will be used to directly involve the students in the process of learning and to encourage collaborative learning amongst students. Learners will be supported during the module by the module team which includes module tutors, work based mentors and Academic Development Tutors. Module tutors act as facilitators and also determine the level and accuracy of knowledge acquisition at key points in the delivery. Additionally, input, when necessary, either directly or with the support of external experts will add to the authenticity, credibility and application of education and learning to the workplace. Work based mentors provide a full spectrum of workplace support helping apprentices to identify relevant work activity that can operate as a source for work-integrated learning, advise on the development of work-based projects, provide feedback on the development of professional competence, and formatively comment on progress in achieving negotiated work-integrated learning objectives. Academic Development Tutors will provide support to help maximise students' potential in relation to academic writing, referencing and the development of effective study techniques. Both formative and summative assessment strategies will be adopted during the module. Formative assessment will be used not only to encourage knowledge of the subject, but also to help develop transferable skills. Summative assessme
Indicative reading arrow_forward 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 15 Tutorials 0 Practicals 0 Seminars 0 Independent Learning 155 Assessment 30 Placement 0
Assessment methods Component Duration Weighting Threshold Description Exam001 3 100 35 Exam's Office Exam