AF80733: Advanced Financial Reporting and Analysis

This module builds on Financial Reporting and Analysis knowledge and focuses on advanced financial reporting and analysis issues faced by complex and multinational entities. It emphasises the application of International Financial Reporting Standards (IFRS) in areas requiring advanced professional judgement, including advanced business combination and consolidation principles, financial instruments, share-based payments, employee benefits, foreign currency, and ethical challenges in financial reporting. The module also develops students’ ability to analyse and interpret complex financial statements and integrated reports for strategic decision-making.