AC30820 - FIN ACC 2: VALUATION AND MEASUREMENT IN FINANCIAL REPORTING

Module Identifier	AC30820
Module Title	FIN ACC 2: VALUATION AND MEASUREMENT IN FINANCIAL REPORTING
Academic Year	2001/2002
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.