Teaching Responsibility
LJMU Schools involved in Delivery:
Liverpool Business School
Learning Methods
Lecture
Online
Workshop
Module Offerings
5000LBSAF-JAN-MTP
Aims
To enable students to formulate and evaluate financial statements within the context of the prevalent regulatory framework and to demonstrate an awareness of the alternative methods of the preparation of financial statements.
Learning Outcomes
1.
Prepare complex financial statements for companies in accordance with accounting regulations.
2.
Identify solutions to accounting problems drawing on their knowledge of accounting standards and theory.
3.
Analyse, interpret and evaluate financial statements using a variety of accounting techniques.
Module Content
Outline Syllabus:Cash flow statements.
Financial statements including knowledge of accounting standards. For example:
IAS 1 Presentation of FS.
IAS 8 Accounting policies, changes in estimates and errors.
IAS 10 Events after the reporting period.
IAS 12 Income taxes.
IAS 16 PPE.
IAS 17 Leases.
IAS 18 Revenue.
IAS 20 Government grants.
IAS 37 Provisions, contingent liabilities and assets.
IAS 38 Intangible assets.
Module Overview:
This module will enable you to formulate and evaluate financial statements within the context of the prevalent regulatory framework and to demonstrate an awareness of the alternative methods of the preparation of financial statements.
This module will enable you to formulate and evaluate financial statements within the context of the prevalent regulatory framework and to demonstrate an awareness of the alternative methods of the preparation of financial statements.
Additional Information:The coursework provides an opportunity for formative feedback, the examination is
the terminal summative assessment.