Module Identifier AC30820  
Module Title FINANCIAL ACCOUNTING II: VALUATION AND MEASUREMENT  
Academic Year 2005/2006  
Co-ordinator Professor David R Gwilliam  
Semester Intended for use in future years  
Next year offered N/A  
Next semester offered N/A  
Pre-Requisite AC30710  
Course delivery Lecture    
  Seminars / Tutorials    
Assessment
Assessment TypeAssessment Length/DetailsProportion
Semester Exam3 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.

Notes

This module is at CQFW Level 6