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Item Details
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1. Course Title CORPORATE REPORTING I
2. Course Code DBCA3013
3. Course Core
Classification
4. Lecturer Dr. Tee
5. Rationale Accountants must learn the concepts and learned the
principles and practice of Corporate Reporting to carry
out their jobs properly.
6. Semester & Year Year 2, Semester 6
7. Total Student
Learning hours Face to Face Self Learning
(SLH)
L = Lectures L T P O
T = Tutorial 28 14 84
P = Praktical/Lab Total Student Learning hours (SLH): 126
O= Others
8. Credit Hours 3
9. Prerequisite DBCA2013 and DBCA2023
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 an advanced level course focusing on the
nature and importance of the external financial reporting
environment facing large corporations and the impact of
International Financial Reporting Standards have on the
financial reporting environment. The course looks at
historical perspectives on the development of, and
justification for, accounting regulation, and explores the
development of conceptual frameworks for financial
reporting. Using the published accounts of listed
companies the module examines a range of technical
issues relating 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,
Assignments Asgnmt
2 3 3 Lectures, Tutorials, Exams,
Assignments Asgnmt
3 3 2 2 2 3 Lectures, Tutorials, Exams,
Assignments 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 Basic Principles of Group Accounts 1-3 1-3
 Basic concepts
 Company Act requirements and MASB
standards
 Date of acquisition
 Consolidation procedures and disclosure
requirements
 Unses and limitations of group accounts
2 Consolidation of Subsidiaries at Acquisition 1-3 1-3
 Consolidation – Acquisition at, above or under
book values
 Goodwill from consolidation
 Minority interests
 Preference shares and share premium
 T-account and worksheet methods
 Consolidated balance sheets and principles
3 Adjustments in Preparing Group Accounts 1-3 1-3
 Basic principles on transactions and debt
balances between companies
 Inter-company transaction for inventories,
dividends and other items
 Unrealised profit and loss.
 Tax effect
4 Consolidations of Subsidiaries at Acquisition 1-3 1-3
 Income within the accounting period and
staggered receipt
 Dividends from reserves before and after
 Inter-company transactions
 Minority interests
 Tax effects
5 Progressive Consolidation of Subsidiaries 1-3 1-3
6 Amortization of Goodwill 1-3 1-3
 Recognition and valuation
 Cash generation unit and goodwill
 Amount recoverable and brought forward
 Distribution of goodwill between units and
minority interests
7 Consolidation of Subsidiaries in Complex 1-3 1-3
Structures
  Direct interests in more than one subsidiaries
 Indirect and cross interests
8 Accounting for Investments in Associated 1-3 1-3
Companies
 Accounting standards for associated companies
 Equity method – general consolidation
 Indirect interest in associate companies
 Transactions and consolidation of transactions
in associate companies
 Cross interest and termination of equity method
 Changes in valuation methods

9 Sales of Interests in Subsidiaries and Associated 1-3 1-3

Companies
 Sales of interests in subsidiaries
 The subsidiary remains as an entity
 The subsidiary became an associated
company
 The subsidiary became normal investments
 Sales of interests resulted in capital reserve
realization
 Sales of interest in associated companies
BTL: 1= Knowledge; 2= Understanding; 3=Application; 4= Analysis; 5= Synthesis; 6=
Evaluation

16b. Detailed Contact Hours According to Learning Methods

Self
Lec Tut
Topic Tittle P/L Stud SLH
. .
y
1 Basic Principles of Group Accounts 2 1 0 6 9
2 Consolidation of Subsidiaries at 4 2 0 12 18
Acquisition
3 Adjustments in Preparing Group 2 1 0 6 9
Accounts
4 Consolidations of Subsidiaries at 2 1 0 6 9
Acquisition
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, South-Western, Thomson Learning.
References 2. Financial Reporting Standards; Akta Syarikat 1965;
Piawai dan Akta lain yang berkaitan.

18. Other None

Information