Teaching Responsibility

LJMU Schools involved in Delivery:

LJMU Partner Taught

Learning Methods

Lecture
Workshop

Module Offerings

5500AFYPC-JAN-PAR

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.

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:
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. The coursework provides an opportunity for formative feedback, the examination is the terminal summative assessment.
Additional Information:The coursework provides an opportunity for formative feedback, the examination is the terminal summative assessment.

Assessments

Test
Exam