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Assessment is split between continuous assessment (30%) and a proctored written examination (70%). Learners develop core financial accounting concepts, prepare and evaluate financial statements using accounting and financial tools, and apply the international regulatory framework of IFRSs and IASs. The syllabus covers statement preparation, group and consolidation, and applied standards including IAS 1, IAS 8, IAS 34, IAS 27/28/31, IFRS 3, IAS 16/20/23, IAS 38, impairment under IAS 36, and leases under IAS 17.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/bs09-financial-reporting-and-analysis-module-learning-outcomes-syllabus-and-assessment/159584/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/bs09-financial-reporting-and-analysis-module-learning-outcomes-syllabus-and-assessment/159584.png","ImageObject",300,407,{"name":92,"@type":93},"River Wang","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-31","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What are the key module learning outcomes for BS09 Financial Reporting and Analysis?","Question",{"text":113,"@type":114},"Students learn essential financial accounting concepts, prepare and critically assess financial statements and tools, apply IFRSs and IASs, and analyze financial information to assess company performance.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How is the module BS09 assessed?",{"text":118,"@type":114},"Assessment combines continuous assessment at 30% with a proctored written examination at 70%, for a total of 100%.",{"name":120,"@type":111,"acceptedAnswer":121},"Which international accounting topics are included in the indicative syllabus?",{"text":122,"@type":114},"The syllabus includes preparation of financial statements and adjustments, consolidation and related standards, IFRS/IAS structure and standard-setting process, and applied calculations for IAS 16, IAS 20, IAS 23, IAS 38, IFRS 3, impairment under IAS 36, and leases under IAS 17.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159584,1788019849,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144,"preview_page_count":4},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","Module 9  \n6.9.1. Financial Reporting and Analysis  \n\n| Module title |  |  |  |  |  | Financial Reporting and Analysis |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Module NFQ level (only if an NFQ level can be demonstrated) |  |  |  |  |  | 7 |  |  |  |  |\n| Module number/reference |  |  |  |  |  | BS09 |  |  |  |  |\n| Parent programme(s) |  |  |  |  |  | Bachelor of Arts (Honours) in Business Studies |  |  |  |  |\n| Stage of parent programme |  |  |  |  |  | Stage 2 |  |  |  |  |\n| Semester (semester1/semester2 if applicable) |  |  |  |  |  | Semester 1 |  |  |  |  |\n| Module credit units |  |  |  |  |  | ECTS |  |  |  |  |\n| Module credit number of units |  |  |  |  |  | 10 |  |  |  |  |\n| Duration of the module |  |  |  |  |  | One Academic Semester, 12 Weeks Teaching. |  |  |  |  |\n| Average (over the duration of the module) of the contact hours per week (see * below) |  |  |  |  |  | 6 |  |  |  |  |\n| Module-specific physical resources and support required per centre (or instance of the module) |  |  |  |  |  | One lecture hall and a number of smaller classrooms for tutorials. |  |  |  |  |\n| Analysis of required learning effort |  |  |  |  |  |  |  |  |  |  |\n| Effort while in contact with staff |  |  |  |  |  |  |  |  |  |  |\n| Classroom and demonstrations |  | Mentoring and smallgroup tutoring |  | Other (specify) |  | Directed elearning (hours) | Independent learning (hours) | Other hours (specify) | Workbased learning hours of learning effort | Total effort (hours) |\n| Hours | Minimum ratio teacher/learner | Hours | Minimum ratio teacher/learner | Hours | Minimum ratio teacher/learner |  |  |  |  |  |\n| 48 | 1:40 | 24 | 1:20 |  |  |  | 178 |  |  | 250 |\n\n\n| Allocation of marks (within the module) |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n|  | Continuous assessment | Supervised project | Proctored practical examination | Proctored written examination | Total |\n| Percentage contribution | 30% |  |  | 70% | 100% |\n\nMinimum intended module learning outcomes  \nOn the successful completion of this module, students should be able to:  \nMIMLO 9.1 Describe and discuss key financial accounting concepts, principles, and terminology.  \nMIMLO 9.2 Prepare a basic set of financial statements, and critically assess and select available accounting and financial tools for solving specific business problems.  \nMIMLO 9.3 Appraise and apply the international regulatory framework of financial reporting (IFRSs and IASs)  \nMIMLO 9.4 Analyse, present and interpret financial and related information to give an  \nassessment of company performance.  \nModule content, organisation and structure  \nIndicative Syllabus:  \nPresentation of financial statements  \n• Identify and explain the various users and key stakeholders in the use of financial statement comparing and contrasting their objectives and reporting requirements  \n• Preparation of financial statements (statement of financial position, income statement,  \nstatement of cash flows, statement of changes in equity) from a trial balance and information provided in accordance with the provisions of IAS 1, IAS 8 and IAS 34  \n• Prepare and calculate adjustments for incomplete records and/or errors in the current and/or previous accounting period (IAS 8)  \n• Prepare and calculate adjustments for accruals and prepayments from information provided  \n• Explain and apply the definition of a subsidiary and discuss the implications on the financial statements  \n• Explain and apply the definition of an associate and discuss the implications on the financial statements  \n• Explain and apply the international accounting definition of a group and explain the circumstances when consolidated accounts are required and when an exemption from consolidation  \n• Prepare consolidated accounts in circumstances where there is a subsidiary and/or an associate company in compliance with the provisions of IAS 27, IAS 28, IAS 31 and IFRS 3  \nApplication of International F","cbCaidX8V3PWjATH","https://ap.wps.com/l/cbCaidX8V3PWjATH","pdf",130217,"English","# Module 9.6.9.1 Financial Reporting and Analysis\n## Module profile and learning effort\n## Module assessment and learning outcomes\n## Indicative syllabus: financial statements and IFRS application\n## Indicative syllabus: consolidation and accounting standards\n## Indicative syllabus: PP&E, intangibles, impairment, and leases","[{\"question\":\"What are the key module learning outcomes for BS09 Financial Reporting and Analysis?\",\"answer\":\"Students learn essential financial accounting concepts, prepare and critically assess financial statements and tools, apply IFRSs and IASs, and analyze financial information to assess company performance.\"},{\"question\":\"How is the module BS09 assessed?\",\"answer\":\"Assessment combines continuous assessment at 30% with a proctored written examination at 70%, for a total of 100%.\"},{\"question\":\"Which international accounting topics are included in the indicative syllabus?\",\"answer\":\"The syllabus includes preparation of financial statements and adjustments, consolidation and related standards, IFRS/IAS structure and standard-setting process, and applied calculations for IAS 16, IAS 20, IAS 23, IAS 38, IFRS 3, impairment under IAS 36, and leases under IAS 17.\"}]","BS09 - Financial Reporting and Analysis - Module Learning Outcomes, Syllabus, and Assessment | PDF",13]