- Dr John McCallig
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Curricular information is subject to change
On completion of this module, students should be able to:
• Understand complex transactions and management judgements from an accounting perspective.
• Differentiate between various types of interests in other entities.
• Prepare financial statements to account for interests in subsidiaries, associates and joint ventures.
• Differentiate between the traditional versus the stakeholder view of a corporation’s responsibilities.
• Understand the background, purpose and key concepts of integrated reporting.
|Student Effort Type||Hours|
|Specified Learning Activities||
|Autonomous Student Learning||
Not applicable to this module.
|Description||Timing||Component Scale||% of Final Grade|
|Assignment: Continuous Assessment||Throughout the Trimester||n/a||Standard conversion grade scale 40%||No||
|Class Test: Final Exam||2 hour End of Trimester Exam||n/a||Standard conversion grade scale 40%||No||
|Resit In||Terminal Exam|
|Autumn||Yes - 2 Hour|
• Group/class feedback, post-assessment
Not yet recorded.