BUSM054 - Financial Reporting - 2024/25

This module examines companies' financial reporting and how such reporting can be analysed to evaluate performance. No prior knowledge of accounting is assumed: students learn how accounts are constructed and analysed, then examine the impact of various issues on the reported numbers. These include reporting intangible assets, the treatment of taxation, the implications (For accounting) of leasing assets, and the use of share options to reward management. The module takes a global perspective and refers mainly 

to the International Accounting Standards Board (IASB) regulatory regime.