Module code: AFE6012-B
To help students develop a critical understanding of the nature of, and the factors influencing, accounting and corporate reporting practices around the world, and the efforts by the International Accounting Standards Board (IASB) and other bodies to harmonise accounting and corporate reporting practices. To develop in students an awareness and appreciation of the common problems in corporate reporting and problems that diversity of accounting and reporting practices create to users of corporate reports, as well as some of the contemporary issues that firms and the IASB have had to deal with. Download the PDF for AFE6012-B_2024_5.pdf