SOAS University of London

School of Finance and Management

Advanced Corporate Reporting

Module Code:
FHEQ Level:
Year of study:
Year 3
Taught in:
Term 1

This module extends in a substantial way the knowledge gained in (a) Financial Accounting and (b) Analysing Company Financial Statements, which are taken in year 2.

The topics covered aim to provide students with intermediate level knowledge on key financial reporting aspects that are integral to listed corporations and prepare them adequately for further studies in accounting, such as ACCA and ACA professional qualifications. The module emphasises practical applications and demonstration of various international financial reporting (accounting) standards (IFRS) relevant to each topic to be covered.

On successful completion of the module, students will be able to practically understand and analyse reporting of intangible assets, financial instruments, recognition and accounting for revenue and earnings, segmental reporting and corporate taxes. 

Objectives and learning outcomes of the module

On successful completion of this module a student will be able to:

  • Describe, explain and apply the contents of a number of selected (areas specified above in Syllabus section) International Financial Reporting Standards (IFRS)
  • Understand the nuances / differences in the application of specific IFRS between stand-alone and consolidated financial statements
  • Organise and present information clearly, succinctly and in the required format, both under timed conditions and in assessed work
  • Display evidence of the professional skills of assimilating and using information and structuring problems and solutions

Method of assessment

This module is assessed by written coursework (30%) and by one two hour examination (70%)

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