School of Business and Management

International Corporate Reporting (BUS224)

Semester: A
Level: 5
Module code: BUS224
Module organiser: To be confirmed

Module overview

In this module students would be expected to understand the evolution of international accounting standards and the contribution of pan national organizations such as the EU and International Accounting Standards Board IASB. Also how corporate reporting has evolved from nationally specific practices to a more convergence towards IASB standards and why and how this has been sponsored.

Students would understand and appreciate how financial statements have evolved to include statements of changes in equity and comprehensive income. The evolution of international accounting standards -financial instruments and fair value reporting and debates on the accounting conceptual framework.

How changes in regulation and corporate governance arrangements have added remuneration reports and the chairman's statements plus new demands for international integrated corporate reporting (including Corporate Social Responsibility and Environmental Reporting)


  • 40% Coursework
  • 60% Examination

Indicative reading list