User Rating: 5 / 5
- COURSE OBJECTIVES
- CO1: The module provides students fundamental knowledge about the conceptual framework and regulatory framework as a basis for understanding and applying international financial reporting standards (IFRSs) issued by IASB.
- CO2: The module provides students in-dept knowledge about a number of international financial reporting standards issued by IASB.
- CO3: The module helps students to improve their english competence.
- CO4: The module helps studends to develope neccessary skills and capabilities such as self-studying skill, lifelong learning skills, communication skills, independently working abilities...
- COURSE CONTENTS
No.
Content
Time Allocation (hours)
Contribution to CLO
Hour(s) on the class
Exercises, Assignments, Field trip
Self-study with teacher’s tutorials
Lecture
Practice, Seminar
1.
Chapter 1: The conceptual framework
3
0
1,5
5.5
1, 4, 5, 6, 7
2.
Chapter 2: The regulatory framework
3
0
1,5
5.5
2, 4, 5, 6, 7
3.
Chapter 3: Tangible non-current assets
3
0
1,5
5.5
3, 4, 5, 6, 7
4.
Chapter 4: Intangible assets
3
0
1,5
5.5
3, 4, 5, 6, 7
5.
Chapter 5: Impairment of assets
3
0
1,5
5.5
3, 4, 5, 6, 7
6.
Revision chap 3-5
0
3
1,5
5.5
1, 2, 3, 4, 5, 6, 7
7.
Chapter 6: Revenue and government grants
3
0
1,5
5.5
3, 4, 5, 6, 7
8.
Mid-term exam
0
3
1,5
5.5
1, 2, 3, 4, 5, 6, 7
9.
Chapter 11: Financial instruments
3
0
1,5
5.5
3, 4, 5, 6, 7
10.
Chapter 12: Leasing
3
0
1,5
5.5
3, 4, 5, 6, 7
11.
Revision chap 11, 12
0
3
1,5
5.5
3, 4, 5, 6, 7
12.
Chapter 13: Provisions and events after the reporting period
3
0
1,5
5.5
3, 4, 5, 6, 7
13.
Chapter 14: Inventories and biological assets
3
0
1,5
5.5
3, 4, 5, 6, 7
14.
Revision chap 13, 14
0
3
1,5
5.5
3, 4, 5, 6, 7
15.
Final revision
0
3
1,5
5.5
1, 2, 3, 4, 5, 6, 7
Total
30
15
22.5
82.5
- COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance, quiz, open questions
All the knowledge learned in previous classes. Demonstrate skills in communication, presentation, criticism, debate and persuasion; Demonstrate English language proficiency; Being self-learning, being adaptive to constant change and being capable of working independently or in a team; Ensure professional ethics.
The number of attendances, participation and answering questions in class (5%)
Quick test (5%)
1,2,3,4,5,6,7
10%
Midterm test
All the knowledge learned in chapter 1,2,3,4,5,6. Demonstrate skills in communication, presentation, criticism, debate and persuasion; Demonstrate English language proficiency; Being self-learning, being adaptive to constant change and being capable of working independently or in a team; Ensure professional ethics.
MCQ + writing (60 minutes)
1,2,3,4,6,7
30%
Summative
Final test
All the knowledge learned in chapter 1,2,3,4,5,6,11, 12, 13, 14; Demonstrate English language proficiency; Being self-learning and being capable of working independently; Ensure professional ethics.
MCQ + writing (90 minutes)
1,2,3,4,6,7
60%
Total:
100%