Browse Hierarchy BUSM244: Financial Reporting and Analysis (FRA)

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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).

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