ACCT334 Intermediate Financial Accounting Course Outline Year Term 1

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1 ACCT334 Intermediate Financial Accounting Course Outline Year Term 1 Instructor and Contact Information Chu Yeong Lim Room 5001 School of Accountancy 60 Stamford Road, Level 5 Singapore Tel: (65) Fax: (65) cylim@smu.edu.sg Consultation: Wednesday 2-5 pm (Please before coming) Other times: by appointment Section Day/Time Venue Teaching Assistant G3 G4 Monday/ pm Friday/ pm Phua Zhi Rong Yang Wei Lin Course Prerequisite You should have completed ACCT224 (Financial Reporting and Analysis). Course Objectives The course focuses on moderately complex recognition, measurement and disclosure standards and provides pre-requisite accounting knowledge for the advanced financial accounting course. Topics include accounting for share-based payments, application of deferred taxation to topics in this course, fair value measurement, accounting for primary financial instruments, introduction to business combinations as applied to a legal merger of businesses into the acquirer, joint arrangements, translation of foreign currency transactions and balances by a stand-alone entity and earnings per share. This course is designed to meet the following primary objectives: 1. To provide students sound and in-depth technical and conceptual knowledge of recognition, measurement and disclosure issues relating to intermediate accounting topics such as deferred taxation and share-based compensation and moderately complex issues of advanced accounting topics relating to business combinations, inter-corporate investments, consolidation, foreign currency translation and accounting for financial instruments. This course provides a firm grounding for more complex issues in advanced topics to be covered in advanced financial accounting. 2. To inculcate an attitude of independent learning. Given the rapid changes in the environment of accounting, the pedagogy provides a platform for students to develop a life-long habit of independently analyzing, deconstructing and determining conceptual shifts in Financial

2 Reporting Standards (FRS). Students also pre-empt emerging issues in accounting by analyzing future standards or emerging issues in the group project or discussing news reports on business developments and new transactions which may have implications on the future of accounting. 3. To foster analytical thinking and the use of related disciplines (e.g. business strategy and finance) to analyze specific accounting standards and to execute the group project. Learning Goals and Skills Developments This course contributes to the development of the following learning goal regarding accounting competencies: LO1.1 Our students can recognize, develop, measure, record, validate and communicate financial and other related information In particular, students are expected to demonstrate the following technical accounting competencies upon successful completion of this course: Understand, explain and critically evaluate the principles underlying the accounting of complex transactions relating to business combinations, group reporting, foreign currency translation and accounting for financial instruments. Deconstruct financial reporting standards to determine their structures and basis of conclusions. Undo transactions at a legal entity level and re-enact consolidation and equity accounting entries for the economic entity. Construct balances in consolidated financial statements. Deconstruct and analyze non-controlling interests and investments in associates. Translate foreign currency financial statements and foreign currency balances and transactions. Analyze translation gains and losses. Recognize, measure and analyze the effects of financial instruments on the financial statements. However, learning outcomes should go beyond technical accounting competencies. In particular, this course also seeks to develop the following attributes through various class and assessment activities: Analytical skills: Cases and unstructured problem sets provide opportunities for students to identify issues, perform mental mapping of the structures in Financial Reporting Standards, apply relevant concepts and analyze accounting information within its complex economic setting. Communication: Students sharpen their ability to articulate explanations of complex accounting processes and opinions on accounting issues in classroom discussions as well as in their group project. In presenting their answers in class, students explain the why of their answers and not simply know the how of solving the problem. Team work: The group project, group facilitation and classroom activities provide opportunities for students to work in teams, to interact with other teams and to build their inter-personal skills. Peerreview is invoked to assess contributions to team work. Active learning: The attitude of independent learning underscores this course. Students are expected to keep up to date with changes in Financial Reporting Standards, read widely from the

3 business press and share insights in class. Professional ethics: The course emphasizes the importance of ethics and integrity in the execution of group work and in other assessment processes. Textbook and References Main textbook: Tan, Pearl, Lim, Chu Yeong and Lee, Peter, Advanced Financial Accounting: An IAS and IFRS Approach, McGraw-Hill 2014 Second Edition (Tan, Lim & Lee) available in SMU BookLink. Keiso, Weygandt & Warfield, Intermediate Accounting, IFRS Edition, Volumes 1 & 2, 2011, John Wiley (KWWI). Accounting standards: Financial Reporting Standards (FRS), copyright of Accounting Standards Council (ASC) can be downloaded free of charge from Please download the latest version of all FRSs including the revised FRS 103 (2009) and FRS 110 (2011). Please download IFRS 9 from the IASB s website: (or the Singapore Accounting Standards Council website or SMU Library s database Comperio. Only one person can gain access to Comperio at any point in time. The IASB s website provides the standard but not its basis of conclusions. The standard and the basis of conclusions can be downloaded from SMU Library s database Comperio (click browse International Accounting and Corporate Reporting Standards and Interpretation International Standards IFRS 9 Financial Instruments FRS 12 Income Taxes FRS 19 Employee Benefits FRS 21 The Effects of Changes in Foreign Exchange Rates FRS 26 Accounting and Reporting by Retirement Benefit Plans FRS 32 Financial Instruments: Presentation FRS 33 Earnings per share FRS 36 Impairment of Assets FRS 39 Financial Instruments: Recognition and Measurement FRS 102 Share-based payment FRS 103 Business Combinations FRS 107 Financial Instrument: Disclosure FRS 111 Joint Arrangements FRS 113 Fair Value Measurements IFRS 9 Financial Instruments (effective for periods beginning 1 Jan 2015)

4 Reference: J. David Spiceland, Jim Sepe, Mark Nelson, Pearl Tan, Bernadine Low, Kin Yew Low. Intermediate Accounting: IFRS Edition (Global Edition), McGraw Hill K. Alfredson, K. Leo, R. Picker, J. Loftus, K. Clark, V. Wise and M. Dyki, Applying International Accounting Standards, (Alfredson et al), John Wiley, Second Edition, 2009 Assessment To pass the course, a student is required to obtain a TOTAL mark of 50% or better. Please check Vista for announcements on assessment. The assessment components are listed below: A. Class Activities 10% B. Group Project 20% C. Quizzes and Tests 20% D. Final Examination 50% Total 100% A. Class Activities (10%) Class activities include participation in class and in the e-learn discussion forum. Please refer to Annex A for Guidelines on Class Activities. B. Group Project (20%) Self-formed teams of 4 (or 5 for rounding up) will work on the group project. The size of each team may vary depending on the final enrolment and add-drop disruptions. The hardcopies and softcopies of the reports are due 17 November (Monday) 12 noon. The hard copy of the report should be deposited into the Drop Box (Chu Yeong Lim), Level 5 Lobby, SOA. The soft copy should be uploaded onto your section s e-learn Drop Box. Late submissions will be penalized. Please refer to appendix B for details of the group project. C. Quizzes and Tests (20%) Two quizzes of equal weighting will be conducted during the term: (a) Quiz 1 will be held during the first hour of normal class session in Week 9 beginning 13 October You may bring one double-sided A4 page of reference notes (cheat sheet). You must staple the two pages back-to-back so that it is only one page. (b) Quiz 2 will be held during the first hour of normal class session in Week 12 beginning 3 November You may bring one double-sided A4 page of reference notes (cheat sheet). You must staple the two pages back-to-back so that it is only one page. The coverage of quizzes 1 and 2 will be announced in class.

5 If you are unwell on the quiz date, you must support your absence with a medical certificate and take the test immediately on the date your MC expires (for illness during exams, please refer to information under Final Examination below). D. Final Examination (50%) The final examination is of three (3) hours duration and covers the entire course and all required readings. The final examination is closed-book, with the exception of ONE A-4 double-sided sheet of reference notes that you may have with you during the examination. Barring exigencies arising from a health pandemic, there will be ONLY ONE SITTING of the exam (NO re-examination) and the I grade will be awarded if you meet the University s conditions for the I grade. Please check e-learn for further announcements on examination matters. Academic Integrity All acts of academic dishonesty (including, but not limited to, plagiarism, cheating, fabrication, facilitation of acts of academic dishonesty by others, unauthorized possession of exam questions, or tampering with the academic work of other students) are serious offences. All work (whether oral or written) submitted for purposes of assessment must be the student s own work. Penalties for violation of the policy range from zero marks for the component assessment to expulsion, depending on the nature of the offense. When in doubt, students should consult the instructors of the course. Details on the SMU Code of Academic Integrity may be accessed at In addition, you should refer to School of Accountancy Writing Guide for any written work submitted for this course.

6 LESSON PLAN Week Details FRS 1 Accounting for Share-Based Compensation Nature of Employee Share-Based Compensation Equity-settled vs. Cash-settled Employee Stock Options. Valuation of Employee Stock Options Black-Scholes model, Binomial model Accounting for Employee Stock Options including modifications, cancellations, and settlement FRS 102 IG to FRS 102 KWWI, Ch Accounting for Employee Benefits and Retirement Benefit Plans. Defined contribution Defined benefit Accounting for retirement benefit plans Short term employee benefit, other long term employee benefits 3 Deferred Taxation Recap of temporary versus permanent differences Deferred tax liabilities versus deferred tax assets Effects of changes in tax rates Tax losses carried forward Deferred tax on fair value changes in assets Disclosures (including tax reconciliation presentation) Deferred tax application to each topic will be covered as and when applicable 4 Fair value measurement Definition Measurement of fair value Fair value at initial recognition Valuation Fair value hierarchy Other issues (including application to non-financial assets) 5-6 Financial instruments: Accounting for primary financial instruments. Definition of financial instruments (FRS 32) Financial assets, financial liabilities and equity Overview of the decision flows in IFRS 9 Accounting for primary financial assets and financial liabilities o Fair value and amortized cost bases of measurement o Recognition and measurement IFRS 9 Financial Instruments o Derecognition o Effective interest method Disclosures required under FRS 107 FRS 19, FRS 26 KWWI, Ch. 20 KWWI, Ch. 19, FRS 12 FRS 113 FRS 32 IFRS 9 FRS 107 Tan & Lee, Ch. 8

7 Impairment of financial instruments Impairment of financial instruments Credit losses 7 Introduction to Business Combinations outside of a group structure (I) Concept of business combinations under FRS 103 Application of principles of accounting for business combination to the legal merger of a business/ net assets into the books of the acquirer as a stand-alone entity (i.e. outside of a group structure) o Fair value of consideration transferred o Concept of goodwill FRS 103 FRS 36 Tan & Lee, Ch. 2, 3 8 RECESS 9 & 10 Quiz 1 Introduction to Business Combinations outside of a group structure (II) Application of the principles of the accounting for business combination to the legal merger of a business/ net assets into the books of the acquirer as a stand-alone entity (i.e. outside of a group structure) o Fair value adjustments o Determining the fair value of identifiable net assets o Deferred tax effects o Subsequent amortization of fair value adjustments o Impairment of goodwill Accounting for Joint Arrangements Concept of joint control Types of joint arrangements Accounting for joint operations Accounting for joint ventures Impact on separate financial statements 11 Translation of foreign currency transactions and balances by a standalone entity Concept of functional currency, foreign currency and presentation currency Definition of monetary and non-monetary items Translation of foreign currency transactions and balances to the functional currency by a stand-alone entity Accounting for foreign exchange gains and losses including gains and losses on revaluation/fair value changes of monetary and nonmonetary assets Special issues relating to translation gains and losses of a standalone entity FRS 103 FRS 36 Tan & Lee, Ch. 2, 3 & 4 FRS 111 FRS 21 Tan & Lee, Ch. 7

8 12 Earnings Per Share (EPS) Basic EPS Dilutive and Anti-Dilutive Securities Diluted EPS Quiz 2 FRS 33 KWWI, Ch Project Presentations Prepared by: Chu Yeong Lim Approved by: Associate Dean, Seow Poh Sun, 5 Aug 14

9 Class Participation Annex A WEIGHTS FOR CONTRIBUTIONS Types of contribution Relative weights (5 most significant contribution, 4 significant.etc ) 1. Insightful answers to difficult questions Insightful comments on complex issues (including 4-5 corrections to posted answers on prep questions) 3. Answers to questions of moderate difficulty 3 4. Questions on complex issues 3 5. Comments/questions on moderately complex issues Questions/comments on straight-forward issues Lacking responsible class citizenship (disruptive or distracting behavior) Negative marks (please refer to SMU Circle Value Points) SMU Circle Value Points o The point system is intended to encourage group/peer learning, which extends beyond classroom to e-learn discussion forum. Contributions to group learning can be in the form of answering questions, giving comments or asking questions but different weights will be given based on the above system. 10 marks (of total subject marks of 100) is given to each student, barring anti-circle behavior o In general, you are expected to engage in class activities (in class and in e-learn forum) in a matured, professional and constructive manner. This means: Being positive in accepting criticisms and being constructive in giving feedback to others. Not hogging the airtime. Willingness to share your knowledge and opinions. Respectful of others opinions, without compromising your own views. o Disruptive class behaviour (e.g. chatting in class) will result in deduction of SMU Circle Value Point.

10 ANNEX B - GROUP PROJECT In this project, apply what you have learnt in financial accounting over the three Financial Accounting courses (Financial Accounting, Financial Reporting and Analysis, and Intermediate Financial Accounting). Do a comparative analysis on the financial reports of HSBC and Standard Chartered Bank based on their latest annual reports in the year The financial reports and accounting are intended to reflect the economic activities of the organizations. Your analysis should cover what the financial reports and accounting policies tell you about the risks and financial performance of the two banks. The quality of each earnings line item and asset/liability may differ. Analyze the quality of assets and liabilities in the banks statement of financial position and quality of earnings in the banks income statement. Examples of the areas you may look at: what are the types and sizes of financial, what types of businesses do they relate to, what types of share compensation schemes and pension plans are owned by the banks. This list is not exhaustive, but indicative only. You do not have to limit to the statement of financial position, income statement, cash flow statement and statement of changes in equity, but should draw on relevant information in the financial reports. Use relevant numbers from the annual reports to support your analysis. Please provide citations in footnotes or in a bibliography appendix when you refer to the annual reports and industry reports. Please do not copy verbatim from these reports. The required output for the group project and marks allocated is as follows: 1. Comparative financial analysis of the two banks. (80%) 2. Presentation to the class in the last session. All members of the group should present. The amount of time allocated for the presentation will be announced later because it depends on the final class size. (20%) Please keep the total number of words (including that of appendices) for the comparative analysis report (item 1) to Your report should be concise and keep to the main points. If the sentence you make could be applied to any company, it is not directly relevant.

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