Lahore University of Management Sciences. ACCT 221 Corporate Financial Reporting Fall Semester 2017

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1 Lahore University of Management Sciences ACCT 221 Corporate Financial Reporting Fall Semester 2017 Instructors Atifa Dar, Waqar Ali Room No. 416, 422 respectively Office Hours TBA Telephone Secretary/TA Secretary: Kashif Saeed TA Office Hours TBA Course URL (if any) COURSE BASICS Credit Hours 3 Lecture(s) 2 Duration 75 minutes Recitation/Lab (per week) On need basis Duration On need basis Tutorial (per week) On need basis Duration On need basis COURSE DISTRIBUTION Core Elective Open for Student Category Close for Student Category Core COURSE DESCRIPTION The course builds on your knowledge of accounting theory and techniques as used to record, process, and report financial information. While some emphasis is placed on analysis, interpretation, and use of accounting data for investing, credit, and management decisions, the reporting function of accounting to external users (investors and creditors) will be stressed. Current financial reporting and disclosure requirements, plus controversial and emerging practices, will be discussed in class. The course will examine asset and income determination, preparation and interpretation of financial statements, and related disclosure requirements. Please note that this course is a building block for the financial reporting issues encountered in the daily professional life. COURSE PREREQUISITE(S) ACCT 100 Principles of Financial Accounting COURSE OBJECTIVES & LEARNING OUTCOMES Upon successful completion of the course, students should be able to: 1. Demonstrate understanding of the fundamental concepts, mainstream theories, international accounting standards and practices in financial reporting; 2. Identify financial reporting issues faced by investors in analyzing different companies based on financial reporting standards; 3. Apply financial reporting requirements to ascertain financial position, financial performance and cash flows of companies of diverse nature. 4. Discuss and debate a variety of topics in emerging areas of accounting and their relevance to business financial decisions including the ethical and global perspectives; 5. Present and defend their analysis and recommendations effectively, both in oral and written forms. (General Learning Goal)

2 Lahore University of Management Sciences UNDERGRADUATE PROGRAM LEARNING GOALS & OBJECTIVES General Learning Goals & Objectives Goal 1 Effective Written and Oral Communication Objective: Students will demonstrate effective writing and oral communication skills Goal 2 Ethical Understanding and Reasoning Objective: Students will demonstrate that they are able to identify and address ethical issues in an organizational context. Goal 3 Analytical Thinking and Problem Solving Skills Objective: Students will demonstrate that they are able to identify key problems and generate viable solutions. Goal 4 Application of Information Technology Objective: Students will demonstrate that they are able to use current technologies in business and management context. Goal 5 Teamwork in Diverse and Multicultural Environments Objective: Students will demonstrate that they are able to work effectively in diverse environments. Goal 6 Understanding Organizational Ecosystems Objective: Students will demonstrate that they have an understanding of Economic, Political, Regulatory, Legal, Technological, and Social environment of organizations. Major Specific Learning Goals & Objectives Goal 7 (a) Discipline Specific Knowledge and Understanding Objective: Students will demonstrate knowledge of key business disciplines and how they interact including application to real world situations (including subject knowledge). Goal 7 (b) Understanding the science behind the decision making process (for MGS Majors) Objective: Students will demonstrate ability to analyze a business problem, design and apply appropriate decision support tools, interpret results and make meaningful recommendations to support the decision maker Indicate below how the course learning objectives specifically relate to any program learning goals and objectives. MAPPING OF OBJECTIVES PROGRAM LEARNING GOALS AND OBJECTIVES Goal 1 Effective Written and Oral Communication Goal 2 Ethical Understanding and Reasoning Goal 3 Analytical Thinking and Problem Solving Skills Goal 4 Application of Information Technology Goal 5 Teamwork in Diverse and Multicultural Environments Goal 6 Understanding Organizational Ecosystems Goal 7 (a) Discipline Specific Knowledge and Understanding (Subject Knowledge) COURSE LEARNING OBJECTIVES Students get a number of opportunities to demonstrate their ability to communicate effectively (CLO #5) Ethical perspectives in some of the case studies are highlighted (CLO #4) Major Goal: Analytical thinking and problem solving skills are essential for success in this course (CLO #1 3) Introduction and Use of e learning software Discussion and debate thereon of diverse topics in classroom will allow this objective to be met. Develop students understanding of the interaction of firm specific variables with the securities markets, industry, and the economy (CLO #4) Major Goal: Comprehensive coverage of topics in CFR (CLO #1 5) COURSE ASSESSMENT ITEM CP, Quiz, and Exam Assignments, Cases CP

3 Goal 7 (b) Understanding the science behind the decisionmaking process Lahore University of Management Sciences N/A N/A GRADING BREAKUP AND POLICY Class Participation: 5% Quizzes: 30% Midterm: 25% Group Presentation: 10% Final Examination: 30% Course Instructions: You must obtain a cumulative grade of 50% to pass the course. Formatted: Font: Bold, Font color: Auto It is important to note that the course structure is integrated and missing a class will have a negative impact on understanding of concepts and performance. As accounting is problem oriented, doing the assigned questions on a timely basis is a necessity. Exam performance is directly related to systematic preparation, which includes after class practice. This course moves very quickly so it is imperative that you do not fall behind. Working on practice problems with other students can be useful. Quizzes will be announced and there will be no makeup quizzes. You are expected to be punctual and seated before the class starts. A policy holds and late arrival will mean zero class participation for that session. Please make sure your cell phones are on silent and out of sight during class.. EXAMINATION DETAIL Quizzes Yes/No: Yes Combine/Separate: TBC Duration: TBC Preferred Date: TBC Exam Specifications: TBC Midterm Exam Yes/No: Yes Combine/Separate: TBC Duration: TBC Preferred Date: TBC Exam Specifications: TBC Final Exam Yes/No: Yes Combine Separate: TBC Duration: TBC Exam Specifications: TBC

4 Lahore University of Management Sciences LECTURES CHAPTER: TITLE / TOPIC SESSION OBJECTIVES / IAS OR IFRS 1 Chapter 1 Introduction to the course and its placement in the program 2 Chapter 2: Conceptual Framework for Financial Reporting / IAS 1 1. Describe the usefulness of a conceptual framework. 2. Describe efforts to construct a conceptual framework. 3. Understand the objective of financial reporting. 4. Identify the qualitative characteristics of accounting information. 5. Define the basic elements of financial statements. 6. Describe the basic assumptions of accounting. 7. Explain the application of the basic principles of accounting. 8. Describe the impact that the cost constraint has on reporting accounting information. Formatted: Font: Calibri 3 4 Chapter 10: Acquisition and Disposal PPE (incl. Borrowing Costs) / IAS 16 &, Describe property, plant, and equipment. 2. Identify the costs to include in the initial valuation of property, plant, and equipment. 3. Describe the accounting problems associated with self constructed assets. 4. Describe the accounting problems associated with interest capitalization. 5. Understand accounting issues related to acquiring and valuing plant assets. 6. Describe the accounting treatment for costs subsequent to acquisition. 7. Describe the accounting treatment for the disposal of property, plant, and equipment. Define and account for non current assets held for sale discontinued operations 5 7 Chapter 11: Depreciation, Impairment and Depletion / IAS 16, 36 & Chapter 12: Intangible Assets / IAS Explain the concept of depreciation. 2. Identify the factors involved in the depreciation process. 3. Compare activity, straight line, and diminishing charge methods of depreciation. 4. Explain component depreciation. 5. Explain the accounting issues related to asset impairment. 6. Explain the accounting for revaluations. 7. Explain how to report property, plant & equipment. 8. Overview of investment properties and their accounting treatment. 9. Distinguish between investment properties and property, plant and equipment. 1. Describe the characteristics of intangible assets. 2. Identify the costs to include in the initial valuation of intangible assets. 3. Explain the procedure for amortizing intangible assets. 4. Describe the types of intangible assets. 5. Explain the accounting issues for recording goodwill. 6. Explain the accounting issues related to intangible asset impairments. 7. Identify the conceptual issues related to research and development costs. 8. Describe the accounting for research and development and similar costs. 9. Indicate the presentation of intangible assets and related items Chapter 13: Current Liabilities, Provisions and 1. Describe the nature, type, and valuation of current liabilities. 2. Explain the classification issues of short term debt expected to be refinanced. 3. Explain the accounting for different types of provisions. 4. Identify the criteria used to account for and disclose contingent liabilities and assets.

5 LECTURES CHAPTER: TITLE / TOPIC / IAS OR IFRS Contingencies / IAS Chapter 15: Equity Chapter 17: Investments (excl. Appendices) / IAS 32 & IFRS 9 15 Mid Term Chapter 18: Revenue Recognition / IFRS Chapter 22: Accounting Changes and Error Analysis / IAS Chapter 24: Presentation and Disclosure (excl. Appendices) IAS 34 / IAS 10/ IAS 24 Lahore University of Management Sciences SESSION OBJECTIVES 5. Indicate how to present liability related information 1. Discuss the characteristics of the corporate form of organization. 2. Identify the key components of equity. 3. Explain the accounting procedures for issuing shares. 4. Describe the accounting for treasury shares. 5. Explain the accounting for and reporting of preference shares. 6. Describe the policies used in distributing dividends. 7. Identify the various forms of dividend distributions. 8. Explain the accounting for share dividends and share splits. 9. Indicate how to present equity. 1. Describe the accounting framework for financial assets. 2. Understand the accounting for debt investments at amortized cost. 3. Understand the accounting for debt investments at fair value. 4. Describe the accounting for the fair value option. 5. Understand the accounting for equity investments at fair value. 6. Explain the equity method of accounting and compare it to the fair value method for equity investments. 7. Discuss the accounting for impairments of debt investments. 8. Describe the accounting for transfer of investments between categories. 1. Understand revenue recognition issues. 2. Identify the five steps in the revenue recognition process. 3. Identify the contract with customers. 4. Identify the separate performance obligations in the contract. 5. Determine the transaction price. 6. Allocate the transaction price to the separate performance obligations. 7. Recognize revenue when the company satisfies its performance obligation. 8. Identify other revenue recognition issues. 9. Describe presentation and disclosure regarding revenue. *10. Apply the percentage of completion method for long term contracts. *11. Apply the cost recovery method for long term contracts. *12. Identify the proper accounting for losses on long term contracts. *13. Explain revenue recognition for franchises. 1. Identify the two types of accounting changes. 2. Describe the accounting for changes in accounting policies. 3. Understand how to account for retrospective accounting changes. 4. Understand how to account for impracticable changes. 5. Describe the accounting for changes in estimates. 6. Describe the accounting for correction of errors. 7. Identify economic motives for changing accounting policies. 8. Analyze the effect of errors. 1. Discuss requirements for related party transactions and subsequent events 2. Describe the accounting problems associated with interim reporting 3. Identify the major disclosures in the auditor s report 4. Understand management s responsibilities for financials 5. Identify issues related to financial forecasts and projections

6 LECTURES CHAPTER: TITLE / TOPIC / IAS OR IFRS Lahore University of Management Sciences SESSION OBJECTIVES 6. Describe the profession s response to fraudulent financial reporting Consolidation, Associates & Joint Ventures / IFRS 3 & IAS Group Presentations 1. Describe the concept of a group as a single economic unit. 2. Explain and apply the definition of a subsidiary within relevant accounting standards. 3. Identify and outline using accounting standards and other applicable regulation the circumstances in which a group is required to prepare consolidated financial statements. 4. Describe the circumstances when a group may claim exemption from the preparation of consolidated financial statements. 5. Explain why directors may not wish to consolidate a subsidiary and outline using accounting standards and other applicable regulation the circumstances where this is permitted. 6. Explain the need for using coterminous year ends and uniform accounting polices when preparing consolidated financial statements. 7. Explain why it is necessary to eliminate intragroup transactions. 1. Students will present to the class on reporting requirements around one of the disclosure areas (financial statement items) covered above. 2. They would relate in their presentation these requirements to extracts from the audited accounts of a business. TEXTBOOK(S)/SUPPLEMENTARY READINGS Recommended Textbook: Intermediate Accounting, 2nd edition, Kieso, Weygandt, Warfield. Supplementary Material: IAS/IFRS Text Further material provided during course progress.

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