《Corporate Reporting》课程教学大纲.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES8

C

CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Fall

CourseName

CorporateReporting

CourseCode

SBR301

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?BasicDisciplinaryCourse?ProfessionalCourse(Required)

?ProfessionalCourse(Elective)?ProfessionalCourse(Expanded)

CourseCredits

4

CourseHours

64

Prerequisites

ACCAF3FinancialAccountingACCAF7FinancialReporting

Instructor

CourseTime/Place

Textbook

StrategicBusinessReporting-InternationalandUnitedKingdom(INTversion),BPPLearningMedia

ReferenceBook

FinancialReporting,forexaminSeptember2020,December2020,March2021andJune2021.BPPLearningMedia,

ACCAStudyTextStrategicBusinessReporting(INTversion),SeptDec2020,MarJun2021inclusive,KaplanPublishing.

CourseDescription

Theaimofthecourseistodiscuss,applyandevaluatetheconcepts,principlesandpracticesthatunderpinthepreparationandinterpretationofcorporatereportsinvariouscontextsincludingtheethicalassessmentofmanagements’stewardshipandtheinformationneedsofadiversegroupofstakeholders.Coreareascoveredinthiscourseincludefundamentalethicalprinciples,financialreportingframework,financialperformancereporting,financialstatementsofgroupsofentities,interpretingfinancialstatementsfordifferentstakeholdersandimpactsofchangesinaccountingregulation.

StudentLearningOutcomes

Afterlearningthiscourse,thestudentswillbeableto:

Knowledge:

?Applyfundamentalethicalandprofessionalprinciplestoethicaldilemmasanddiscusstheconsequencesofunethicalbehavior

?Evaluatetheappropriatenessofthefinancialreportingframeworkandcriticallydiscusschangesinaccountingregulation

?Applyprofessionaljudgementinthereportingofthefinancialperformanceofarangeofentities

?Preparethefinancial