- 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% |
|