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BUU33532 Financial Accounting II

(5 ECTS credits)


Dave O’Donoghue


BUU22530 & BUU33531 or equivalent

Module Content/Outline:

International Accounting Standards

This part of the Module will cover International Accounting Standards both in terms of theoretical knowledge and practical application.
The standards proposed for study on the course are set out below; as we progress through the module this list may be subject to change.
IAS 1                           Presentation of Financial Statements
IAS 2                           Inventories (covered in FA1)
IAS 8                           Accounting Policies, Changes in Accounting Estimates and  IAS 16          Property, Plant and Equipment (covered in FA1)
IAS 20                         Government Grants
IAS 23                         Borrowing Costs
IAS 36                         Impairment of Assets
IAS 38                         Intangible Assets
IAS 40                         Investment Property
IFRS 3                         Business Combinations
IFRS 10                       Consolidated Financial Statements

IFRS 16                       Leases

Learning Outcomes:

  1. Display a sound theoretical knowledge of each of the international accounting standards studied during the year;
  2. Substantiate this theoretical knowledge of the standards by applying it to practical problems and scenarios;
  3. Demonstrate an ability to account for the issues arising in the standards using the double entry accounting system.

Recommended Texts/Key Reading:

International Accounting Standards
The core mandatory text for this part of the Module is:
International Financial Reporting           Alan Melville                                7th Edition
Further reading material, drawn from relevant websites, other texts, press releases and relevant journals will also be included as required.


End of year exam                                           3.0 hours                     100% of the total marks