FACC H3005: International Fin Reporting 4

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1 Short Title: International APPROVED Full Title: International Financial Reporting 4 Module Code: FACC H3005 Credits: 5 NFQ Level: 7 Field of Study: Accounting and taxation Module Delivered in 3 programme(s) Reviewed By: MARTIN NOLAN Module Author: Loretta Kyne Module Description: This module aims to expand students knowledge of the requirements and the application of International Financial Reporting Standards in the preparation of single limited company and consolidated financial statements Learning Outcomes On successful completion of this module the learner will be able to: LO1 LO2 LO3 LO4 LO5 Apply and discuss the IFRS requirements in relation to accounting for construction contracts, financial instruments and deferred taxation. Prepare a Consolidated Statement of Financial Position for a group with one subsidiary and an associate company taking account of inter-company transactions and balances, dividends, preference shares, goodwill, pre-acquisition reserves, noncontrolling interests. Prepare a Consolidated Statement of Comprehensive Income for a group with one subsidiary and an associated company taking account of non-controlling interests, inter-company transactions and balances and the effects of an acquisition mid year. Discuss and apply selected requirements of IFRS 3, IAS 27 and IFRS 10 in respect of Consolidated Financial Statements. Distinguish between the requirements of International Financial Reporting Standards and FRS 102 as they apply to transactions identified in Learning outcomes 1 and 4 above. Pre-requisite learning Co-requisite Modules No Co-requisite modules listed

2 Module Content & Content (The percentage workload breakdown is inidcative and subject to change) % Accounting principles, concepts, theory; regulatory framework: Revision of basic concepts such as accruals, matching, going concern, consistency, money measurement etc. True and fair view. IASB Framework for the preparation and presentation of financial statements qualitative characteristics including Faithful Representation; elements of financial statements (assets, liabilities, income, expenses, equity), recognition of elements, measurement of elements, capital and capital maintenance. Regulatory Framework Company law and Accounting Standards; use of IFRS in Ireland: EU Regulation 1606/2002; SI ; Fair value and modernization directives; role of EU endorsement; role of EU and IAASA in enforcement.standard setting process. Future financial reporting possibilites. Historical cost accounting advantages and disadvantages. Alternative valuation methods; Constant Purchasing Power accounting; Current Cost Accounting. Impact of ethical issues in financial reporting Construction contracts - IAS 11 Construction contracts Definition; Describe the ways in which attributable profit may be measured;calculating % completed; Measurement of revenue, costs and profit on uncompleted contracts including loss making contracts; Calculate and disclose the amounts to be shown in the financial statements; SOFP disclosures; Accounting entries. Deferred tax - IAS 12: Introduction to issue and need for deferred tax; Temporary and permanent differences; examples; Requirements of IAS 12 re deferred tax assets and liabilities. Movement in deferred tax balance and impact on income tax charge. Accounting entries Group Accounts: Concepts and Principles of consolidated accounts; definition of parent, subsidiary, group, associate. SOFP - Goodwill including treatment of impairment: Purchase accounting; Non-controlling interest; pre-acquisition reserves; Inter-company balances and transactions (goods, services, assets); dividends paid by subsidiary, Impact of fair value adjustments on Non-current assets, inventory, monetary assets and liabilities and contingent assets and liabilities; Preference shares and loans held by parent. SOCI - elimination of inter-company transactions; non-controlling interest; acquisitions during the year; goodwill impairment Statement of changes in equity Presentation; calculation of opening retained earnings. Accounting Standards: Requirements of: IFRS 3 Business Combinations purchase method steps; calculation of goodwill; IAS 27 Consolidated and Separate Financial Statements & IFRS 10 Consolidated Financial Statements identification of subsidiary; preparation of consolidated accounts, alignment of year ends and accounting policies, exemptions from preparation of group accounts; intra-group transactions. IAS 28 - Investment in Associates equity method, impact on SOCI, SOFP, group retained earnings. IFRS 13 Fair value measurement - valuation techniques, disclosures. Financial Assets and Financial liabilities (IAS 32, 39, IFRS 7, IFRS 9) Accounting issue, history and importance. Requirement for standards. Definition of financial instruments, assets and liabilities. Accounting for financial instrument categories of amortised cost and fair value including treatment of gains and losses from subsequent measurement. Debt v Equity: redeemable and irredeemable preference shares Account under IFRS for issue and finance costs of equity, redeemable prefernce shares and convertible debt % 15.00% 10.00% 50.00% 10.00% Breakdown % Course Work 30.00% End of Module Formal Examination 70.00% Course Work Type Description Outcome addressed % of total Date Continuous The continuous assessment will be in the form of an in-class time constrained closed book test covering one or more of the learning outcomes. 1,2,3,4, n/a End of Module Formal Examination Type Description Outcome addressed % of total Date Formal Exam End-of-Semester Final Examination 1,2,3,4, End-of-Semester Reassessment Requirement Repeat examination Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element. Reassessment Description Reassessment of this module will consist of a repeat examination. It is possible that there will be a requirement to repeat the continuous assessment also. IT Tallaght reserves the right to alter the nature and timings of assessment

3 Module Workload Workload: Full Time Workload Type Workload Description Hours Frequency Average ly Learner Workload Lecture In class instruction 4.00 Every Independent Learning Time Study of concepts covered in class together with question practise 5.00 Every Total ly Learner Workload 9.00 Total ly Contact Hours 4.00 Workload: Part Time Workload Type Workload Description Hours Frequency Average ly Learner Workload Lecture In class instruction 2.00 Every Independent Learning Time Study of concepts covered in class together with question practise 7.00 Every Total ly Learner Workload 9.00 Total ly Contact Hours 2.00

4 Module Resources Required Book Resources Ciaran Connolly, International Financial Accounting and Reporting, Fourth Edition Ed., ICAI Dublin Recommended Book Resources ACCA Paper F7, INT Financial Reporting Study Text, Kaplan IASB 2007, International Financial Reporting Standards Pierce, Aileen and Brennan, Niamh 2003, Principles and Practice of Group Accounts a European Perspective, Thompson Lewis, R., and Pendrill, D, Advanced Financial Accounting, Pitman Elliott B. and Elliott E, International Financial Accounting & Reporting, Prentice Hall Alexander, D., Britton, A. and Jorissen A, International Financial Reporting & Analysis, Thomson Learning Recommended Article/Paper Resources Accountancy (UK) Journal ICAEW Selected Accountancy Ireland Journal ICAI Selected Accountancy Age Journal Selected Accountancy Plus Journal ICPAI Selected Business and Finance Journal Selected Financial Times Newspaper Selected Sunday Business Post Newspaper Selected Other Resources ICAI Selected ICAI: IFRS Selected ICAEW Selected ACCA Selected CIMA Selected ICPAI Selected ASB Selected IASB Selected IASPLUS Selected

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