Courses / Module

• Demonstrate an awareness of The Regulatory Framework of Accounting including the professional bodies that are responsible for its development and implementation
• To gain an appreciation of the development of International Accounting Standards and to demonstrate the significance of their implementation on the preparation of financial statements
• To apply the principles of various International Accounting Standards to the treatment of specific business transactions using journal entries
• To show the accounting treatment of various business transactions in line with International Accounting Standards by preparing extracts from financial statements
• To demonstrate the knowledge of International Accounting Standards studied by providing narrative descriptions on the treatment of specific accounting related issues
• To prepare a cash flow statement for a company in line with International Accounting Standard No. 7

• 24 lecture hours, 4 tutorial hours, 52 private study hours

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded
• Continuous Assessment detail(s): Up to 20% of total marks may be awarded for Continuous Assessment.

• Pass standard: 40%
• Could the result of this module be capped? No
• Penalties: No late assignment will be graded. Please consult the relevant year handbook for details of deadlines and penalties.

• One-and-a-half-hour written examination. Continuous assessment mark will be carried forward.
• University scheduled written examination (Autumn): 120 minutes

• AC101A, AC101B, AC102 or their equivalent.

International Financial Reporting Standards by Ciaran Connolly 3rd Edition

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