Lecturer
Professor Rowan Jones
Module Description:
The module examines, in a business context and primarily in the Anglo-American context (International Financial Reporting Standards/IAS, US GAAP and UK GAAP), the policy-making in financial accounting, income and value models, conceptual framework projects, and market-based research.
Learning outcomes:
Upon successful completion of this module, the student should be able:
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To explain the nature of financial accounting theory and policy, in historical perspective;
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To understand models of income and value measurement, including fair value, in theory and in sets of GAAP;
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To describe and critically evaluate conceptual frameworks of accounting;
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To understand accounting research in the context of capital markets