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  • BAE

Demonstrate awareness & understanding of corporate duties of accountability to external stakeholders

The course aims to develop students' knowledge and understanding of key contemporary issues involved in discharging duties of accountability to third party stakeholders, and the subjectivities inherent in externally published accounting information. The course emphasizes the economic consequences of corporate reporting practices. Because of the length of the course, it is not possible to cover all current financial reporting topics, so topics have been chosen to illustrate the main issues in corporate reporting and accountability.


Course Aims This course aims to:

• develop students’ knowledge and understanding of key contemporary issues involved in discharging corporate duties of accountability to third party stakeholders

• develop students’ knowledge and understanding of subjectivities inherent in externally published accounting information

• develop students’ appreciation of the economic consequences of corporate reporting practices Learning Outcomes Upon successful completion of this course, students should be able to:


1. Demonstrate an awareness and understanding of corporate duties of accountability to external stakeholders.


2. Discuss and analyse the nature of subjective judgements involved in several complex areas of financial, social and environmental accounting and reporting.


3. Employ international Generally Accepted Accounting Practice in analysis of the financial accounting treatment of a range of complex types of financial transactions.


4. Explain the broad nature of economic consequences which can potentially flow from different accounting and reporting practices

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