Paper - Academic Registry and Council Secretariat - Queen Mary ...

TPB2012-016
Finance Accounting Standards Board (FASB) Statement no 157. Fair Value Measurements
Gwilliam, D and Jackson, R Fair value in financial reporting: problems and pitfalls in
practice – a case study analysis of the use of fair valuation at Enron, Accounting Forum 32(3): 240-259
International Accounting Standard 39 (Financial instruments: Recognition and measurement
Howell P and Bain K (2007), Financial Markets and Institutions 5th edition Prentice Hall
Minsky H.P (1993) ‘The Financial Instability Hypothesis’ The Jerome Levy Economics Institute of Bard College, Working Paper
No.74
Ryan, S (2008) Fair Value Accounting: Understanding the Issues Raised by the Credit Crunch
http://www.ifrs.org/Current-Projects/IASB-Projects/Amendments-to-IFRS-7-Financial-Instruments-Disclosures/Exposure-Draftand-Comment-Letters/Comment-Letters/Documents/CL66.pdf
Standard and Poor’s (2006) Global Graying: Aging Societies and Sovereign Ratings, Standard & Poor´s Ratings direct 27th June.
Teaching and Learning Profile
Provide details of the method of delivery (lectures, seminars, fieldwork, lab work, etc.) used to enable the
achievement of learning outcomes and an indicative number of hours for each activity to give an overall picture
of the workload a student taking the module would be expected to undertake.
1. Student / lecturer interaction
Specify details of the method of delivery e.g. lectures,
seminars, fieldwork, lab work etc. used to enable the
achievement of the learning outcomes and an indicative
number of hours for each activity.
30 (1 hour lecture and 2 hour seminar)
2. Student independent learning time
Specify an indicative number of independent hours of study a
student undertaking this module would be expected to
undertake.
120
1. + 2. Total module notional study hours
Specify the total module notional study hours. This should be
a total of the hours given in 1. and 2. The notional study hours
for each academic credit point is 10. A 15 credit point module
therefore represents 150 notional study hours.
150
Assessment Profile
Provide details of the assessment methods used to assess the achievement of learning outcomes.
Brief Description of
Assessment
Assessment Type
Duration /
Length of
Examination /
Coursework
Percentage
Weighting
Qualifying
Final element Mark for
of assessment? Individual
Assessment
In class test Coursework 1 hour 20 No N/A
Essay Coursework 2000 30 No N/A
Exam Examination 2 hours 50 Yes N/A