AC3103

Accounting theory
Decision usefulness approach to financial reporting
Value relevance approach to accounting information
Measurement approach to decision usefulness
Fair value accounting
Efficient contracting approach to decision usefulness
Earnings management - factors affecting earnings quality
Accounting regulation & standard setting
Strategy analysis
Accounting analysis
Earnings per share (FRS33)
Usefulness and limitation of financial statements, accounting adjustments
Implimentation of accounting analysis
Financial analysis
Techniques of financial analysis and limitation of interpretation techniques
Implimentation of financial analysis
Prospective analysis
Valuation theory and models
Forecasting
Implimentation of the BAV process
M&A (Motivation, pricing, payment, purchase price allocation, etc)
Corporate governance
Corporate communication & CSR
Beyond that
Analyse and interpret financial statements for specialised, not-for-profit, and public sector entities
Legal and regulatory requirements for specialised, not-for-profit and public sector entities

Overseas Matching Course (summarize & highlight the corresponding section)