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It starts with conceptual frameworks, then covers required accounting treatments for key items including non-current assets, inventory, financial assets and liabilities, leases, provisions, taxation, and financial performance, followed by cash flow statements and business combinations. Students also develop abilities to analyze and interpret financial statements. Assessment includes a written midterm assignment and a final examination.",{"@graph":69,"@context":122},[70,84,105],{"@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/financial-reporting-for-businesses-module-2-study-and-assessment-overview/638603/",{"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/financial-reporting-for-businesses-module-2-study-and-assessment-overview/638603.png","ImageObject",300,407,{"name":92,"@type":93},"Kurz","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the module’s overall goal?","Question",{"text":112,"@type":113},"Develop the knowledge and skills needed to understand and apply accounting standards in preparing, analyzing, and interpreting financial statements.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Which topics are covered in the module outline?",{"text":117,"@type":113},"Conceptual frameworks; accounting treatments for non-current assets, inventory, financial assets and liabilities, leases, provisions, taxation, and financial performance; cash flow statements; business combinations; and analysis and interpretation of financial statements.",{"name":119,"@type":110,"acceptedAnswer":120},"How are students assessed and what are the pass requirements?",{"text":121,"@type":113},"Assessment uses a 50% midterm assignment and a 50% final examination, with additional qualifying marks for each fine-graded element. A 40% overall mark is required to pass, alongside meeting the specified qualifying marks.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},638603,1792690101,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":24},2336478945635,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| Module code: MOD003459 | Version: 2 Date Amended: 02/Mar/2012 |\n| --- | --- |\n\n\n| 1. Module Title |\n| --- |\n| Financial Reporting for Businesses |\n\n\n| 2a. Module Leader | 2b. Department | 2c. Faculty |\n| --- | --- | --- |\n| Null | Department of Leadership and Management | Lord Ashcroft International Business School |\n\n\n| 3a. Level | 3b. Module Type |\n| --- | --- |\n| 5 | Standard (fine graded) |\n\n\n| 4a. Credits | 4b. Study Hours |\n| --- | --- |\n| 30 | 300 |\n\n\n| 5. Restrictions |  |  |  |\n| --- | --- | --- | --- |\n| Type | Module Code | Module Name | Condition |\n| Type | Module Code | Module Name | Condition |\n| Pre-requisites: | None |  |  |\n| Co-requisites: | None |  |  |\n| Exclusions: | None |  |  |\n| Courses to which this module is restricted: |  |  |  |\n\nLEARNING, TEACHING AND ASSESSMENT INFORMATION  \n\n| 6a. Module Description |\n| --- |\n| This module aims to develop the knowledge and skills required to understand and apply accounting standards in the preparation of financial statements of entities. The module will commence with a consideration of conceptual frameworks for financial reporting. The required accounting treatment for specific items appearing in financial statements will follow. The preparation of group financial statements will be covered. Analysis and interpretation of financial statements concludes the module. This will be focused on assessing the ability to apply accounting standards and conceptual frameworks to practical scenarios. Questions may require the ability to comment on the appropriateness of accounting treatments. In addition, it will be necessary to prepare financial statements dealing with matters relating to several accounting standards. This module will develop employability skills relevant to the preparation, analysis and audit of financial statements. Multiculturalism has also been considered during the design of this module. Assessment will be by a written midterm assignment and a final examination. |\n\n\n| 6b. Outline Content |\n| --- |\n| -Conceptual frameworks for financial reporting-The treatment in financial statements of non-current assets, inventory, financial assets and liabilities, leases, provisions, taxation and financial performance. -Cash flow statements -Business Combinations -Analysis and Interpretation of financial statements. |\n\n\n| 6c. Key Texts/Literature |\n| --- |\n| current edition) ACCA paper F7 Financial Reporting, Kaplan Publishing Alexander, David, Britton, Anne and Jorrisen Ann ( 2003) International Financial Reporting and Analysis, Thomson Elliott, Barry and Elliott Jamie (2007) Financial Accounting and Reporting (11th edition), FT Prentice Hall Journals: Review of Accounting and Finance Journal of Business Finance and Accounting\u003Cbr>Last Updated: 19/May/2010 |\n\n\n| 6d. Specialist Learning Resources |\n| --- |\n| None |\n\n\n| 7. Learning Outcomes (threshold standards) |  |  |\n| --- | --- | --- |\n| No. | Type | On successful completion of this module the student will be expected to be able to: |\n| 1 | Knowledge and Understanding | Discuss conceptual frameworks and accounting standards for financial reporting; |\n| 2 | Knowledge and Understanding | Clarify financial reporting issues for specific transactions; |\n| 3 | Intellectual, practical, affective and transferrable s kills | Prepare and present financial statements which conform to International accounting standards; |\n| 4 | Intellectual, practical, affective and transferrable s kills | Account for business combinations in accordance with International accounting standards and analyse and interpret financial statements. |\n\n\n| 8a. Module Occurrence to which this MDF Refers |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Year | Occurrence | Period | Location | Mode of Delivery |\n| 2016/7 | ZZF | Template For Face To Face Learning Delivery |  | Face to Face |\n\n\n| 8b. Learning Activities for the above Module Occurrence |  |  |  |\n| --- | --- | --- | --- |\n| Learning Activities | Hours | Learning Outcomes | Details of Duration,","cbCaitp2NfQNF8b5","https://ap.wps.com/l/cbCaitp2NfQNF8b5","pdf",57297,"English","# Module Title\n# Module Description\n## Outline Content\n## Key Texts/Literature\n# Learning Outcomes\n# Learning Activities\n# Assessment","[{\"question\":\"What is the module’s overall goal?\",\"answer\":\"Develop the knowledge and skills needed to understand and apply accounting standards in preparing, analyzing, and interpreting financial statements.\"},{\"question\":\"Which topics are covered in the module outline?\",\"answer\":\"Conceptual frameworks; accounting treatments for non-current assets, inventory, financial assets and liabilities, leases, provisions, taxation, and financial performance; cash flow statements; business combinations; and analysis and interpretation of financial statements.\"},{\"question\":\"How are students assessed and what are the pass requirements?\",\"answer\":\"Assessment uses a 50% midterm assignment and a 50% final examination, with additional qualifying marks for each fine-graded element. A 40% overall mark is required to pass, alongside meeting the specified qualifying marks.\"}]","Financial Reporting for Businesses - Module 2 - Study and Assessment Overview | PDF",1792689655]