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Advanced Corporate Financial Reporting - FAC4865

Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: Exposure to relevant topics regarding corporate financial reporting theories and practices, including the reporting environments within which corporate financial reporting theories are applied and related practices function, as well as to related research methods and projects on a national and global scale, to aid a student with 1) gaining discipline-specific and transdisciplinary knowledge relatable to the said field of study, 2) applying basic research, and reasoning-and-writing skills, and to 3) develop a critical perspective on corporate financial reporting theories and the development thereof, as well as on the corporate financial reporting practices. More specifically, to aid a student acquiring the ability to identify and analyse contemporary concerns and advances in the field of corporate financial reporting theories and practices by building on the student's acquired corporate financial reporting knowledge and skills. To equip a student with the skills to efficiently select information and present arguments in a logical, well-structured manner is enhanced by requiring him/her the student to conduct, research-and-learning activities, including the writing of research-based academic essays and sets of theoretical studies, motivated by sound critical reasoning. It is aimed to make a student aware of his/her responsibility to contribute towards resolving challenges experienced in the field of study corporate financial reporting theory and practice. Further, as a non-core benefit, the purpose is to enable a student to identify research problems in the field of corporate financial reporting that could be addressed at masters and doctorate level.