Brief Course Description
1. Course Title:
Strategic Business Reporting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
SBR7125
4. Credits:
4
5. Course Objectives:
Demonstrate a comprehensive understanding of the principles, objectives, and frameworks underpinning strategic business reporting.
Demonstrate professional judgment in evaluating the implications of financial reporting decisions on stakeholders.
Critically analyze financial statements to assess an entity's performance, position, and prospects.
Interpret complex financial data and reports to provide insights that support strategic decision-making.
Identify and address ethical dilemmas in financial reporting.
Prepare and present clear, concise, and impactful reports that align financial insights with organizational strategy.
6. Brief Description of Course Content:
The aim of this subject is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.
The subject requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports, but also from the perspective of a variety of different stakeholders such as finance providers. It further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders.
The latter section of the subject addresses current developments in corporate reporting and the implications of any potential changes. This includes a discussion of the deficiencies of existing accounting standards and the ability to explain the implications for a business and its stakeholders of significant changes to reporting frameworks.