Advanced Corporate Reporting

This is an elective module. The first part of the module exposes students to some of the techniques used by researchers to measure the value relevance of corporate disclosures and announcements. The second part of the module covers the advanced aspects of accounting for business combinations and introduces students to some of the contentious areas of financial reporting such as accounting for financial instruments, employee benefits, and share options.

Students completing this module will be able to access and utilise relevant information sources available in electronic form, including web sites dedicated to providing financial data, and write reports based on their analysis of such data. In addition, students will be able to use spreadsheets, and other relevant software, to manipulate and analyse financial data.