Teaching Responsibility
LJMU Schools involved in Delivery:
Liverpool Business School
Learning Methods
Lecture
Online
Seminar
Workshop
Module Offerings
6100LBSAF-JAN-MTP
Aims
This module covers both advanced accounting techniques and the critical evaluation of accounting theory. These two elements combine to give students a critical perspective on advanced techniques and the ability to suggest alternative approaches.
Learning Outcomes
1.
Apply technical skills in the preparing basic and more complex financial statements and cash flows.
2.
Apply appropriate and current accounting regulations relating to group financial statements.
3.
Critically evaluate financial statements, identifying both correct and more questionable applications of advanced financial reporting standards.
4.
Critically appraise current issues and debates in financial accounting theory.
Module Content
Outline Syllabus:Creative accounting.
Traditional accounting.
Conceptual Framework for Accounting.
Fair value accounting
Advanced cash flow statements.
Preparation of consolidated statement of financial position.
Consolidated statement of profit and loss.
Consolidated statement of cash flow.
IFRS3 Business combinations.
IFRS10 Consolidated FS.
IFRS11 Joint arrangements.
Module Overview:
This module covers both advanced accounting techniques and the critical evaluation of accounting theory. These two elements combine to give students a critical perspective on advanced techniques and the ability to suggest alternative approaches.
This module covers both advanced accounting techniques and the critical evaluation of accounting theory. These two elements combine to give students a critical perspective on advanced techniques and the ability to suggest alternative approaches.
Additional Information:The module allows students to both demonstrate and critically evaluate advanced accounting techniques.