Short Title:Advanced International Financial Reporting
Full Title:Advanced International Financial Reporting
Module Code:ACCT H4002
 
Credits: 5
Field of Study:Accounting and taxation
Module Delivered in 2 programme(s)
Reviewed By:Christine Nangle
Module Author:Loretta Kyne
Module Description:The aim of this module is to introduce students to further advanced financial accounting/reporting issues and the requirements of International Financial Reporting Standards in the more advanced areas of the preparation of single company and consolidated financial statements. It also aims to introduce students to the requirements and application of FRS 102
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Prepare Consolidated Financial Statements for a group in the year of disposal of a subsidiary.
LO2 Prepare a consolidated cash flow statement in accordance with the requirements of International Standards and use it and other financial analysis tools to analyse and discuss the liquidity, solvency and financial performance of a group.
LO3 Discuss and apply the requirements of a range of International Financial Reporting Standards .
LO4 Discuss and apply the requirements of FRS 102 (IFRS for SMEs)
 

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The assessment(s) may be in the form of an in class test or individual /group project or a combination of these assessment types and will cover one or more learning outcomes.. 1,2,3,4 30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,2,3,4 70.00 End-of-Semester

TU Dublin – Tallaght Campus reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 4.00 Every Week 4.00
Independent Learning Independent reading and study 5.00 Every Week 5.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 4.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 2.00 Every Week 2.00
Independent Learning Independent reading and study 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 

Module Resources

Required Book Resources
  • Ciaran Connolly 2015, International Financial Accounting and Reporting, 5 Ed., CAI
Recommended Book Resources
  • IASB 2017, International Financial Reporting Standards
  • ACCA Paper P2, Corporate Reporting (International and UK), latest Ed., BPP Study Text
  • Mahony, P. and MacLochlainn, N., Consolidated Financial Statements: A step=by-step approach, 3 Ed., Chartered Accountants Ireland
  • Alexander, D., Britton, A. Jorissen, A., Hoogendoorn, M. and Van Mourik, C. 2017, International Financial Reporting & Analysis, 7 Ed., Cengage
  • Elliott B. and Elliott E, International Financial Accounting & Reporting, 18 Ed., Pearson
  • Robert J. Kirk, A Practical Guide to new UK and Irish GAAP, CAI
Recommended Article/Paper Resources
  • Accountancy Ireland Journal CAI Relevant articles
  • Accountancy Age Journal Relevant articles
  • Accountancy Plus Journal CPAI Relevant articles
  • Business and Finance Journal Relevant articles
  • Financial Times Newspaper Relevant articles
  • Sunday Business Post Newspaper Relevant articles
Other Resources
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BACCT_B (1 year add on) Bachelor of Business (Honours) in Accounting & Finance 8 Mandatory
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 8 Mandatory