International Financial Analysis MSc
Financial Reporting and Interpretation ACCFIN5013
- Academic Session: 2026-27
- School: Adam Smith Business School
- Credits: 15
- Level: Level 5 (SCQF level 11)
- Typically Offered: Semester 1
- Available to Visiting Students: No
- Collaborative Online International Learning: No
- Curriculum For Life: No
Short Description
This postgraduate course provides a theoretical basis for the description and interpretation of company financial reports.
Timetable
8 x 2 hour lectures
4 x 1 hour tutorials
Excluded Courses
None
Co-requisites
None
Assessment
1. Written assignment, including essay; Individual; 1,250 words; 30%; ILO 4.
2. Degree exam: on campus; Individual; 120 minutes; 70%; ILOs 1-3.
Main Assessment In: December
Course Aims
The aims of this course are to:
■ Enable students to apply accounting concepts and principles in the preparation of corporate financial statements;
■ Introduce students to the analysis and interpretation corporate financial information and performance;
■ Enable students to evaluate the International Accounting Standards Board (IASB) conceptual framework for financial reporting and the internationalisation of IFRS (International Financial Reporting Standards).
Intended Learning Outcomes of Course
By the end of this course, students will be able to:
1. Evaluate the content, purpose and uses of financial statements for companies in capital market economies in terms of the IASB Framework document.
2. Apply accounting concepts and principles in the preparation of corporate financial statements.
3. Apply standard approaches to critically evaluate and interpret business performance.
4. Critically evaluate trends in IFRS (International Financial Reporting Standards) adoption and practice globally.