Overview

 This course will seek to explore, apply and evaluate the concepts, principles and practices involved in the preparation and interpretation of corporate reports in diverse contexts. Students will assess financial reporting from both the perspective of the preparer and from the perspective of various stakeholders such as finance providers. Moreover, this course will develop students’ understanding of the IASB’s Conceptual Framework for Financial Reporting, and it will enable students to use the Framework as a basis for judgment in applying International Financial Reporting Standards in corporate reports. The course will also address current developments in financial reporting and the implications of any potential changes.

 

What will I Learn?

On successful completion of this course students will be able to:

• Apply fundamental ethical and professional principles to ethical dilemmas.
• Discuss the consequences of unethical behaviour in corporate reporting.
• Evaluate the relevance of the financial reporting framework
• Discuss changes in accounting regulation.
• Apply professional judgement in the reporting of the financial performance of a range of entities through the analysis of real-world and scenario- based questions.
• Prepare the financial statements of groups of entities.
• Explain the contents of financial statements for different stakeholders.
• Discuss the impact of changes and potential changes in accounting regulation on financial reporting.

Who Should do this Course

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At a Glance

• Admissions Term: 2021/2022 Semester I
• Registration: Open
• Date: TBA
• Time:
• Duration: 1 semester
• Certificate Awarded: Postgraduate Professional Development Certificate of Competence
• Course Code: ACCT 6028
• Capacity:
• Cost: BDS $2,050 (US $1,025) {with assessment} ; BDS $1,750 (US $875) {without assessment}