In this module, students will be presented with the evolution of international accounting standards and the contribution of pan-national organisations such as the EU and International Accounting Standards Board IASB. Also, how corporate reporting has evolved from nationally specific practices to a more convergence towards IASB standards and why and how this has been sponsored.

This module introduces the core accounting concepts and explores the financial reporting framework and guidelines currently available to international companies. The course will use a range of examples and case studies to illustrate the theoretical principles and assist you in understanding and applying financial reporting in the international context.

In addition, this module discusses how changes in regulation and corporate governance arrangements have added remuneration reports and the chairman's statements, plus new demands for international integrated corporate reporting (including Corporate Social Responsibility and Environmental Reporting)