UNIVERSITY OF BIRMINGHAM 
Financial Reporting 
Final Examination Guide and Notes 2025 
 
Part 01: About This Guide 
Part 02: Sample Final Examination Paper 
Part 03: Suggested Solutions to Final Exam Paper 
Part 04: Final Examination - Hints and Tips 
 
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University of Birmingham - Financial Reporting

£25.00

ACADEMIC YEAR 2025 - 2026

University	University of Birmingham
Study Level	Undergraduate
Module Code	07 33175
Module Title	Financial Reporting
Credits	20
Notes Title	Final Examination Guide and Notes
Page Length	37

Set of notes for the Financial Reporting module at the University of Birmingham. It explains how the final exam is structured and marked, with clear guidance on the types and formats of questions you’re likely to face. Fully updated for this academic year, it covers all examinable topics and includes sample questions with full, worked solutions. Use it to pinpoint priority areas for revision, focus on the key concepts, and understand the exam format and content expectations so you can prepare with confidence.

The module builds on the introductory bookkeeping and financial accounting concepts students developed in introductory module(s). This module introduces theoretical and practical topics of more advanced financial reporting. On completion of the module students will be able to prepare and appraise the financial statements of a single entity and group companies in accordance with International Financial Reporting Standards and the IASB’s Conceptual Framework for Financial Reporting.

By the end of the module students should be able to:

Critically evaluate the historical, conceptual and regulatory framework of UK financial reporting;
Prepare, in accordance with IFRS, the financial statements of a group of companies;
Explain and apply relevant International Financial Reporting Standards in accordance with the requirements of the standard and the IASB’s Conceptual Framework for Financial Reporting;
Apply a range of employability skills (such as communication, collaboration, analytical, problem-solving) to resolve a financial reporting issue;
Prepare in full or extracts of the statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position and statement of cash flow for a single entity in accordance with IFRS.

MODULE CODE	MODULE NAME
07 31703	Economics for Business A
07 31704	Introduction to Marketing and Communications
07 32179	Financial Accounting and Accountability
07 32180	Numeracy, Statistical Analysis and Financial Literacy A
07 32094	Economics for Business B
07 33105	Advanced Econometrics: Theory and Applications
07 33106	Advanced Financial Markets and Institutions
07 33172	Corporate Finance
07 33175	Financial Reporting
07 33177	Management Accounting
07 33178	Security Analysis and Valuation
07 33188	Financial Markets and Institutions
07 33191	Mathematical Methods for Statistics and Econometrics
07 33831	Advanced Financial Accounting Practice and Theory
08 28536	Microeconomics
08 29189	Macroeconomics
08 29194	Principles of Economics
08 32427	Numeracy, Statistical Analysis and Financial Literacy B
08 35218	Econometrics

University of Birmingham - Financial Reporting

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