Module Identifier | AC30820 | ||
Module Title | FIN ACC 2: VALUATION AND MEASUREMENT IN FINANCIAL REPORTING | ||
Academic Year | 2000/2001 | ||
Co-ordinator | Professor David Gwilliam | ||
Semester | Semester 2 | ||
Pre-Requisite | AC30710 | ||
Course delivery | Lecture | 22 Hours | |
Seminar | 9 Hours | ||
Assessment | Exam | 3 Hours | 100% |
Brief description
The usefulness of published accounts relies heavily on valuation methods and the accurate measurement of resources. This module covers various theoretical attempts to measure income and wealth and relates these to current financial reporting practices with respect to asset valuation and profit measurement.
Module outline and readings can be found at:
http://www.aber.ac.uk/smba/english/current/ac30820
Module outline
The current year's module outline can be found via The School's website