The purpose of this module is to develop the techiques and skills which the learner will have studied in previous accounting modules. In particular, the learner will be introduced to many of the International Accounting Standards (IASs)
Theoretical, legal and institutional framework
Regulation of accounting by the professional accounting bodies, corporate Law in Ireland.
Financial statements
Income statements, statements of financial position.
International accounting standards
The following accounting standards will be covered:IAS 2 – Stock and long term contracts;IAS 8 – Accounting policies, changes in accounting estimates and errors;IAS 10 – Events after the balance sheet date;IAS 16 – Property, plant and equipment;IAS 33 – Earnings per share;IAS 36 – Impairment of assets;IAS 37 – Provisions, contingent liabilities and contingent assets;
Current issues in accounting
Financial scandals and their implications for accounting and accounting regulation, ethics and accounting.
| Module Content & Assessment | |
|---|---|
| Assessment Breakdown | % |
| Other Assessment(s) | 20 |
| Formal Examination | 80 |