Browse Hierarchy BUSM113: Corporate Reporting

In this module students will understand the evolution of corporate reporting from nationally specific practices to a more convergence towards IASB standards and why and how this has been sponsored. This module introduces the core accounting concepts and explores the financial reporting framework and guidelines currently available to international companies. Students will understand and appreciate how changes in regulation and corporate governance arrangements have added remuneration reports and the chairman's statements plus new demands for international integrated corporate reporting.