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Advanced Financial Accounting - MAN00002M

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2022-23

Module summary

The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements.

Module will run

Occurrence Teaching period
A Autumn Term 2022-23 to Spring Term 2022-23

Module aims

The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements. Stress will be placed on preparing advanced financial accounts and the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms

Module learning outcomes

By the conclusion of the module, students will be able to:

· Discuss the impact of the conceptual framework on the development of financial reporting standards

· Critically evaluate the impact of a selection of current International Accounting Standards on financial reports

· Prepare consolidated financial statements using current International Accounting Standards

· Critically discuss current issues and topics affecting accounting and the accounting profession.

Module content

Module Content:

  • The Conceptual Framework and its impact on financial reporting
  • Revenue Recognition and Provisioning
  • Group Accounting
  • Intangibles: Recognition & Valuation
  • Off-balance Sheet Financing: Recognition & Valuation
  • Financial Instruments

Teaching Material:

  • Handouts of the lecture slides, textbooks, articles, accounting standards
  • A detailed reading list giving a comprehensive coverage of the content of the module will be available on the VLE.
  • The module includes a formative assessment in the form of a 1 hour test which is marked and returned to students with feedback

Indicative assessment

Task % of module mark
Essay/coursework 50
Essay/coursework 50

Special assessment rules

None

Indicative reassessment

Task % of module mark
Essay/coursework 50
Essay/coursework 50

Module feedback

The timescale for the return of feedback will accord with School policy.

Indicative reading

Elliott, B. and Elliott, J. (2018). 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.