Financial Reporting and Analysis (FRA)

Module code: BUSM244

Credits: 15.0
Semester: SEM2

Contact: Dr Chen Huang

This module examines the financial reporting of companies, and how such reporting can be analysed to evaluate performance. The Module expands on Semester A modules of the MSc Accounting and Finance (all the modules in Semester A are compulsory). Students learn how accounts are constructed and analysed, then examine the impact of selected issues on the reported numbers e.g. the reporting of intangible assets; the treatment of Goodwill and share repurchases, financial ratios, analysis of the Equity Statement. The Module refers largely to the regulatory regime of the International Accounting Standards Board (IASB).

Connected course(s): UDF DATA
Assessment: 60.0% Examination, 40.0% Coursework
Level: 7