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Session: 2022/23
Last modified: 30/09/2021 11:45:20
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Title of Module: International Corporate Reporting |
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Code: LNDN11010 |
SCQF Level: 11
(Scottish Credit and Qualifications Framework) |
Credit Points: 20 |
ECTS: 10
(European Credit Transfer Scheme) |
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| School: | School of Business & Creative Industries |
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| Module Co-ordinator: | David
Leung |
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| Summary of Module |
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This module provides an overview of corporate reporting practices. Students will learn the fundamentals of financial reporting (bookkeeping) and will also explore the main elements of financial statements and the key issues currently facing the accounting profession.
Topics explored in the module include:
- principles of bookkeeping
- income statements, balance sheets
- cash flow statements, consolidated accounts
- annual reports
- regulatory framework, conceptual framework
- current issues e.g. harmonisation, earnings management, social and environmental reporting
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| Module Delivery Method |
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| Face-To-Face | Blended | Fully Online | HybridC | HybridO | Work-based Learning |
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Face-To-Face
Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.
Blended
A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations
Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.
HybridC
Online with mandatory face-to-face learning on Campus
HybridO
Online with optional face-to-face learning on Campus
Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.
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| Term(s) for Module Delivery |
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(Provided viable student numbers permit).
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| Term 1 | | Term 2 | | Term 3 | |
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| Learning Outcomes: (maximum of 5 statements) |
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On successful completion of this module the student will be able to:
L1.
Understand the key concepts behind bookkeeping.
L2.
Demonstrate knowledge and understanding of the main elements of financial statements.
L3.
Identify regulators and describe their role.
L4.
Critically discuss the latest reporting issues. |
| Employability Skills and Personal Development Planning (PDP) Skills |
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| SCQF Headings |
During completion of this module, there will be an opportunity to achieve
core skills in:
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| Knowledge and Understanding (K and U) |
SCQF Level 11.
Displaying a critical understanding of International accounting practices, problems and the underpinnings of financial information generated by organizations. Contemporary developments in corporate reporting practices with emphasis on narrative reporting and integrated reporting.
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| Practice: Applied Knowledge and Understanding |
SCQF Level 11.
Integration of knowledge and application of corporate reporting practices.
Applying a range of techniques of enquiry to demonstrate originality and creativity in analysing group report. |
| Generic Cognitive skills |
SCQF Level 11.
Applying critical analysis, evaluation and synthesis to contemporary issues in global corporate reporting.
Identifying, conceptualising and defining new abstract problems and issues in accounting and developing original and creative responses to them.
Dealing with complex issues and making informed judgments using available data and information. |
| Communication, ICT and Numeracy Skills |
SCQF Level 11.
Collecting and analysing a range of complex data appropriately (utilizing a range of numerical skills)
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| Autonomy, Accountability and Working with others |
SCQF Level 11.
Exercising substantial autonomy and initiative in systematically identifying and addressing own learning needs both in current and in new areas, and planning and managing a significant range of secondary source materials as appropriate. |
| Pre-requisites: |
Before undertaking this module the student should have
undertaken the following:
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Module Code:
| Module Title:
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| Other: | |
| Co-requisites | Module Code:
| Module Title:
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* Indicates that module descriptor is not published.
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| Learning and Teaching |
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| The module employs hybrid learning approaches. Students will be exposed to core concepts and ideas through the use of asynchronous, online activities designed to allow students to engage with the material in a flexible manner. Face-to-face, synchronous sessions will concentrate on interactive learning designed to allow students to engage with staff and classmates and deepen their understanding of the subject material. The social learning platform will be used to share key information and provide opportunities for interaction with staff and other students. |
Learning Activities
During completion of this module, the learning activities undertaken to
achieve the module learning outcomes are stated below:
| Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities) |
| Asynchronous Class Activity | 12 |
| Tutorial/Synchronous Support Activity | 24 |
| Independent Study | 164 |
| 200
Hours Total
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**Indicative Resources: (eg. Core text, journals, internet
access)
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The following materials form essential underpinning for the module content
and ultimately for the learning outcomes:
Atrill, P. and McLaney, E. (2019) Financial Accounting for Decision Makers. 9th edn. Harlow: Pearson
Additional relevant texts will be added to the programme VLE as appropriate.
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(**N.B. Although reading lists should include current publications,
students are advised (particularly for material marked with an asterisk*) to
wait until the start of session for confirmation of the most up-to-date
material)
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| Engagement Requirements |
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In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure
Where a module has Professional, Statutory or Regulatory Body requirements these will be listed here:
As per UWS procedures. |
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Supplemental Information
| Programme Board | Accounting, Finance and Law |
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| Assessment Results (Pass/Fail) |
No
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| Subject Panel | Accounting and Finance |
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| Moderator | Richard Tawiah |
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| External Examiner | TBC |
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| Accreditation Details | N/A |
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| Version Number | 1 |
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| Assessment: (also refer to Assessment Outcomes Grids below) |
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| Report 40% |
| Unseen Closed Book Exam 60% |
(N.B. (i) Assessment Outcomes Grids for the module
(one for each component) can be found below which clearly demonstrate how the learning outcomes of the module
will be assessed.
(ii) An indicative schedule listing approximate times
within the academic calendar when assessment is likely to feature will be
provided within the Student Handbook.)
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Assessment Outcome Grids (Footnote A.)
Footnotes
A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above
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Note(s):
- More than one assessment method can be used to assess individual learning outcomes.
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Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.
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| Equality and Diversity |
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The Equality, Diversity and Human Rights policy underpins student engagement. We aim to make UWS a fair and equal place to study an institution which addresses specific issues covering all aspects of equality, diversity and human rights. Where required module assessment will be adapted to meet student requirements.
UWS Equality and Diversity Policy
UWS Equality and Diversity Policy |
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(N.B. Every effort
will be made by the University to accommodate any equality and diversity issues
brought to the attention of the School)
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