AF7024 - Corporate Reporting and Analysis

What will I learn on this module?

Corporate Reporting and Analysis module focuses on corporate reports and financial statement analysis. To achieve the module goals and learning objectives, this module will comprise topics, such as a consideration of corporate reports use and usefulness, the regulation of corporate reporting, form and content of financial reports, and a critical understanding of the conceptual framework of the IASB. This module will facilitate a critical review and discussion of financial statement characteristics and International Accounting Standards. Furthermore, the module will introduce students to different financial analysis techniques that facilitate the critical assessment and interpretation of accounts and corporate financial performance. This module will also discuss the development of Integrated Reporting and its future. Additionally, the module will help you to identify and evaluate different types of Impression Management in corporate reports. Finally, the module will introduce and incorporate the contemporary topics in accounting, such as big data, digitalisation, automation, and other technologies that shape the future of accounting profession.

How will I learn on this module?

The content of the module is delivered via a series of sessions based around formal input, seminar or workshop activities, case discussions and practical exercises, supported by tutor-led directed learning utilised to meet module learning outcomes.



You will undertake activities that facilitate applying theory to 'real-life' situations, critically evaluate, analyse, and make recommendations for appropriate ways for the organisation.?



Independent and directed learning opportunities are incorporated within this module. You are expected to allocate significant personal study time outside their attendance within the Accounting and Financial Management Department.

How will I be supported academically on this module?

The module is delivered by an experienced and research active teaching team who will provide ongoing advice and guidance on the module and your progress. You will be supported by a Teaching and Learning Plan, which outlines the formal sessions' structure and content and appropriate tutor-directed learning and independent reading. The module is also supported by an online Blackboard site which includes learning materials and additional resources (e.g., academic papers and recommended readings).



The academic support for this module is complemented by data browsing and analysing programmes, such as DataStream, Bloomberg, and Financial Analysis Made Easy (FAME).

What will I be expected to read on this module?

All modules at Northumbria include a range of reading materials that students are expected to engage with. The reading list for this module can be found at: http://readinglists.northumbria.ac.uk
(Reading List service online guide for academic staff this containing contact details for the Reading List team – http://library.northumbria.ac.uk/readinglists)

What will I be expected to achieve?

Knowledge & Understanding:

MLO1: Knowledgeable about the theory and practice of the major areas of accounting and financial management



Intellectual / Professional skills & abilities:

MLO2: Skilful in the use of professional and managerial techniques and processes



Personal Values Attributes (Global / Cultural awareness, Ethics, Curiosity) (PVA):

MLO3: Aware of ethical issues impacting on business and professional practice

How will I be assessed?

Formative assessment and feedback will take place throughout the module and take various forms including seminar activities, such as group tasks and discussions, group presentation, peer discussion and feedback tutor discussion and feedback, and self reflection.



You will complete an individual case study assignment (3000 words), which will contribute 70% of the marks for the module. Each student will choose a one or more FTSE listed company/ies on which to base their work. A detailed and thoroughly critical evaluation of the corporate report for this company/ies will be the main emphasis of the assignment, with students appraising its usefulness and meaning to the outside world. You should apply the skills you have learned in the module, and other accounting and finance skills, to critically discuss and conduct an extensive literature review of the issue described.

Second component of the summative assessment is a group presentation (20 minutes) on one of the contemporary accounting issues, which will contribute 30% of the marks for the module.

The 3,000 words individual case study assignment will cover MLO1 and MLO2 [PLOs 4.1 and 5.2]. The group presentation will cover MLO1, MLO2 and MLO3 [PLOs 1.1, 2.1 and 5.2].

Pre-requisite(s)

None

Co-requisite(s)

None

Module abstract

Corporate Reporting and Analysis module will help you to comprehensively understand, interpret and critically analyse a company's financial reports, which are essential skills for accounting and finance professionals. In this module, you will learn the conceptual framework, characteristics of and implication on financial statements following the international accounting standards. You will understand the main financial statements analytical techniques. Consequently, you will develop an ability to critically assess and interpret corporate financial performance and critically evaluate different types of impression management in corporate reports.



You will critically evaluate the introduction of technology, such as automation and digitalisation of corporate reporting on the Accounting profession’s future. Elements of the module have been designed to allow you to develop as effective accountants, finance managers and financial analysts and acquire transferable intellectual, research and professional skills.

Course info

Credits 20

Level of Study Postgraduate

Mode of Study 1 Year Full-Time

Department Newcastle Business School

Location City Campus, Northumbria University

City Newcastle

Start September 2023

Fee Information

Module Information

All information is accurate at the time of sharing.

Full time Courses starting in 2023 are primarily delivered via on-campus face to face learning but may include elements of online learning. We continue to monitor government and local authority guidance in relation to Covid-19 and we are ready and able to flex accordingly to ensure the health and safety of our students and staff.

Contact time is subject to increase or decrease in line with additional restrictions imposed by the government or the University in the interest of maintaining the health and safety and wellbeing of students, staff, and visitors, potentially to a full online offer, should further restrictions be deemed necessary in future. Our online activity will be delivered through Blackboard Ultra, enabling collaboration, connection and engagement with materials and people.

 

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