Browse Hierarchy BUSM054: Financial Reporting

This module examines the financial reporting of companies, and how such reporting can be analysed to evaluate performance. No prior knowledge of accounting is assumed: 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; and the treatment of share options used to reward management. The module takes a global perspective and refers largely to the regulatory regime of the International Accounting Standards Board (IASB).