About the subject

To discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.

It is vital you have the necessary prior knowledge before you commence this module, please use this pre-entry knowledge assessment quiz to determine the current level you are at.


Section A

Fundamental, Ethical and Professional Principles

Section B

The Financial Reporting Framework

Section C

Reporting the Financial Performance of a Range of Entities

Section D

Financial Statements of Group Entities

Section E

Interpreting Financial Statements for Different Stakeholders

Section F

The Impact of Changes and Potential Changes in Accounting Regulation

Supplied Materials

Study Plan

Lecturer Support

Video Tutorials

Lecturer Notes

Sample Lectures

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Lecturer Information

Colm Foley

Colm is a graduate of University College Cork, University of South Wales and is a fellow of Chartered Accountants Ireland. Having trained in practice, Colm went on to hold further roles in industry as a financial accountant. In addition to lecturing ACCA/CPA/ATI students, Colm has also lectured at an undergraduate and postgraduate level on Financial Accounting, Management Accounting and Auditing.

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