Module Code: H8CIFA
Long Title Contemporary Issues in Finance and Accounting
Title Contemporary Issues in Finance and Accounting
Module Level: LEVEL 8
EQF Level: 6
EHEA Level: First Cycle
Credits: 5
Module Coordinator: CORINA SHEERIN
Module Author: Isabela Da Silva
Departments: School of Business
Specifications of the qualifications and experience required of staff  
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Critically assess and disseminate multiple sources of financial and accounting research in order to develop a comprehensive understanding of relevant issues
LO2 Demonstrate individual-led critical thinking skills through exposure to both academic and industry-led research in finance and accounting.
LO3 Communicate, present and articulate a detailed understanding of contemporary issues in finance and accounting to a non-technical audience as part of a group or as an individual.
LO4 Engage in meaningful discourse with academic peers and finance and accounting practitioners on contemporary issues and challenges in the financial industry and the accounting profession
Dependencies
Module Recommendations

This is prior learning (or a practical skill) that is required before enrolment on this module. While the prior learning is expressed as named NCI module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
Co-requisite Modules
No Co-requisite modules listed
Entry requirements

Programme entry requirements
 

Module Content & Assessment

Indicative Content
Effective capital markets and transactions. (20%)
For example, financial calendar reporting, merger and acquisition (M&A) transactions, initial public offerings (IPOs), and successful fundraisings.
Developments affecting Stock Markets. (20%)
For example, how financial information is used by participants in the stock market, including the impact of social media on stock market prices.
Distributions and Dividends. (20%)
Consideration of the financial theory for dividend policy and the accounting theory for distribution of profits, and the intersection of these two perspectives.
Context and application of financial accounting standards. (20%)
For example, application of particular accounting standards; such as accounting for cloud computing in the context of the accounting treatment for revenue recognition and for contracts.
Developments and trends in accounting reporting. (20%)
For example, environmental, social, governance (ESG) reporting; and the six ‘capitals’ (namely financial, manufactured, intellectual, human, social and relationship, and natural capitals) of the integrated reporting (IR) framework.
Assessment Breakdown%
Coursework100.00%

Assessments

Full Time

Coursework
Assessment Type: Continuous Assessment % of total: 50
Assessment Date: n/a Outcome addressed: 1,2
Non-Marked: No
Assessment Description:
Candidates are required to complete in-class either an individual presentation or a group presentation on an agreed topic; to facilitate a classroom discussion on the topic; and to submit a written report to support the presentation.
Assessment Type: Continuous Assessment % of total: 50
Assessment Date: n/a Outcome addressed: 1,2,3,4
Non-Marked: No
Assessment Description:
Candidates are required to submit an individual research paper on an assigned topic based on the material covered in the module.
No End of Module Assessment
No Workplace Assessment
Reassessment Requirement
Coursework Only
This module is reassessed solely on the basis of re-submitted coursework. There is no repeat written examination.

NCIRL reserves the right to alter the nature and timings of assessment

 

Module Workload

Module Target Workload Hours 0 Hours
Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Classroom and demonstrations 2 Every Week 2.00
Directed Learning Directed e-learning 3 Every Week 3.00
Independent Learning Independent learning 8 Every Week 8.00
Lecturer Supervised Learning Mentoring and small-group tutoring 1 Every Week 1.00
Total Weekly Contact Hours 6.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture No Description 1 Every Week 1.00
Seminars No Description 2 Every Week 2.00
Total Weekly Contact Hours 3.00
 

Module Resources

Recommended Book Resources
  • Ciaran Connolly. 2018, International Financial Accounting and Reporting, 6th Ed., Chartered Accountants Ireland.
  • Anne Marie Ward. 2020, Finance Theory and Practice, 4th Ed., Chartered Accountants Ireland.
This module does not have any article/paper resources
Other Resources
Discussion Note: