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Item Details
1. Course Title CORPORATE REPORTING II
2. Course Code DBCA3023

3. Course Core
Classification

4. Lecturer Khairun Syafiza Khairuddin

5. Rationale Accountants must learn the concepts and learned the

principles and practice of Corporate Reporting so that
they can do their jobs properly
6. Semester & Year Year 3, Semester 7

7. Total Student
Learning hours Face to Face Self Learning
(SLH)

L = Lectures L T P O
84
T = Tutorial 28 14

P = Praktical/Lab Total Student Learning hours (SLH): 126

O= Others

8. Credit Hours 3

9. Prerequisite DBCA3013

10. Objectives To learn basic concepts, principles and practices of Corporate

Reporting relevant to managing business organizations.

11. Learning At the end of the course, students should be able to;
Outcomes
1. Understand the environment, basic concepts and principles
of Corporate Reporting in modern management.
2. Identify Corporate Reporting issues and how to tackle
them.
3. Apply lessons learned in managing organizational
activities.
12. Synopsis The module is a continuation of the Corporate Financial
Reporting I. It continues to address the impact of International
Financial Reporting Standards on the financial reporting
environment on large corporations and examines a range of
technical issues related to the preparation of consolidated
accounts and their component elements and explores the
underlying requirements of the key international financial
reporting standards for the elements selected for examination,
including alternative approaches to revenue recognition and
capital maintenance.
13. Learning Methods Lectures, Tutorials and self learning assignments

14. Assessment Mid-Semester Exam 20%

Methods
Final Exam 50%

Continuous Assessments 30%

15. Relationships between Course Learning Outcomes (CLO) and Programme

Learning Outcomes (PLO) :-

PLO 1 2 3 4 5 Learning Methods Assessments

CLO
1 3 2 2 2 3 Lectures, Tutorials, Exams,
Assignements Asgnmt

2 3 3 Lectures, Tutorials, Exams,

Assignements Asgnmt

3 3 2 2 2 3 Lectures, Tutorials, Exams,

Assignements Asgnmt

1= CLO fulfills PLO without official assessment

2= CLO fulfills PLO through partial assessment
3= CLO fulfills PLO through official assessment
16a. Relationship between Course Content, CLO & Bloom Taxonomy Levels
(BTL)

Bloom
Topic Title SLO Taxonomy*

1 Accounting for Profit Protection 1-3 1-3

 FRS 139
 Hedging transactions, investments and speculations
 Accounting for financial derivatives
 Recognition, valuation and reporting
2 Accounting for Joint Ventures 1-3 1-3

 Types of joint ventures

 Assets, operations and entities jointly controlled
 Accounting methods
 Consolidations
3, 4 Consolidated Cash Flow Statements 1-3 1-3

 Why the need?

 Methods to prepare
 Activities – operations, investments, financing
 Consolidated Cash Flow Statement
 Inter company transactions – associated companies,
joint ventures, subsidiaries
 Income from sales of subsidiaries
 Foreign currency transactions
5, 6 Restructuring 1-3 1-3

 Definition, concepts, principles and regulatory

requirements
 Types – reorganization vs restructuring; internal vs
external restructuring
 Accounting treatments
7 Accounting for Dissolutions and Liquidations 1-3 1-3

 Legal aspects of liquidations

 Preparation of statements
8 Share Valuations 1-3 1-3
 Definition, share classes and purpose
 Valuations of shares, securities and equities
9 Business Valuations 1-3 1-3

 Why the need?

  Methods used
 Business valuations for mergers and acquisition
10-11 Accounting for Partnerships 1-3 1-3

 Changes in pernership agreement

 Consolidation of partnerships
 Resolutions of partnerships
 Changes to companies
12 Accounting for Administration and Trusts 1-3 1-3

 Legal aspects to administration and trusts

 Accounting for trusts assets
 Differences in principal and income
 Types of trusts
 Preparation of statements – charge of discharge etc
 13 Accounting for Branch Operations 1-3 1-4

 Departmental account
 Accounting when records are kept at head quarters
 Seperate entities – records are kept separately
14 Accounting for International Operations 1-3 1-4

 Accounting for International operations - FRS

 Foeign currency transactions
 International operations – subsidiaries / associates
foreign associate companies
BTL: 1= Knowledge; 2= Understanding; 3=Application; 4= Analysis; 5= Synthesis; 6=
Evaluation

16b. Detailed Contact Hours According to Learning Methods

Lec Self
Topic Tittle Tut. P/L SLH
. Study

1 Basic Principles of Group Accounts 2 1 0 6 9

2 Consolidation of Subsidiaries at Acquisition 4 2 0 12 18

3 Adjustments in Preparing Group Accounts 2 1 0 6 9

4 Consolidations of Subsidiaries at Acquisition 2 1 0 6 9

5 Progressive Consolidation of Subsidiaries 2 1 0 6 9

6 Amortization of Goodwill 4 2 0 12 18

7 Consolidation of Subsidiaries in Complex 4 2 0 12 18

Structures

8 Accounting for Investments in Associated 4 2 0 12 18

Companies

9 Sales of Interests in Subsidiaries and 4 2 0 12 18

Associated Companies

Total Learning Hours per Semester 28 14 0 84 126

Notional Learning Hours Required 120

Notional Credit Hours 3

17. Main Reference 1. Tan, L.T. (2007). Consolidated Financial Statement. 5th
edition, PAAC
2. Lewis & Pendrill, D. (2004). Advanced Financial
Accounting, 7th Ed, Pitman Publishing Ltd.
3. Lazar, J. & Tan, L.L. (2006). Company and Groups:
Accounting and Reporting, 6th Ed., Prentice Hall, Kuala
Lumpur.

Additional 1. Fisher, Taylor & Cheng. Advanced Accounting, 8th Ed,

References South-Western, Thomson Learning.
2. Financial Reporting Standards; Akta Syarikat 1965;
Piawai dan Akta lain yang berkaitan.

18. Other Information None