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Advanced Financial Reporting - MAN00001H

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2024-25

Related modules

Pre-requisite modules

Co-requisite modules

  • None

Prohibited combinations

  • None

Additional information

Introduction to Accounting in Year 1 is also a prerequisite

Module will run

Occurrence Teaching period
A Semester 1 2024-25

Module aims

This module covers an advanced understanding of financial reporting techniques together with an understanding of emerging issues and debates within financial reporting.

Module learning outcomes

  • Understand and critically asses the regulatory environment in which companies operate
  • Understand, apply and critically asses financial reporting techniques at an advanced level
  • Understand, apply and critically assess a selection of international financial reporting standards
  • Understand, apply and critically asses financial statements prepared under alternative accounting conventions
  • Critically assess topical issues in financial reporting

Module content

  • Advanced group accounts

  • Accounting principles

  • Accounting regulation

  • The economic consequences of accounting

  • Accounting for intangibles, research and development and goodwill

  • Accounting for construction contracts

  • Substance over form

  • Alternatives to historic cost accounting

  • Financial Instruments

  • Employee Benefits

  • Shared Based Payment

Indicative assessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Special assessment rules

None

Indicative reassessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

Elliot, B & Elliot, J: Financial Accounting and Reporting: FT Prentice Hall


The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.