Issues in Corporate Reporting

Key information

Teaching department:  UCL School of Management
Credit value: 
Restrictions:  This module is only available to UCL MBA students. You must have first completed the Accounting and Finance for Managers module.


The module provides you with the ability to demonstrate a critical understanding of major current issues in corporate reporting. The module will specifically address the disruptive nature of accounting regulation and its impact upon current practice. The efficacy of corporate financial reports for markets, management and other stakeholders will be critically evaluated.

Intended learning outcomes

By the end of this module, you should be able to:

  • analyse and evaluate current financial reporting practice
  • discuss the implications of changes in accounting regulation on corporate financial reporting
  • analyse and critically evaluate the financial performance of entities
  • identify the role, and discuss the utility of, accounting information in the analysis of financial statements.

Module deliveries for 2022/23 academic year

Teaching and assessment

Methods of assessment:

  • Class interaction (20%)
  • Classwork: Group-based case study (20%)
  • Classwork: Individual paper (20%)
  • Final test (40%)
Mark scheme:  Letter grades

Other information

Module leader:  Barry McCarthy

Who to contact for more information: