UNIVERSITY OF BIRMINGHAM 
School: Birmingham Business School 
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 (Solutions)

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ACADEMIC YEAR 2024 - 2025

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

This comprehensive guide is designed to help you understand how the final examination for the Financial Reporting module - at the University of Birmingham will be structured and assessed. The guide provides insights into the types and formats of questions likely to appear on the exam. Fully updated for this academic year, this self-study set covers all examinable topics and includes sample questions with detailed solutions. This guide will assist you in identifying priority areas for review, key concepts, and essential topics to focus on as you prepare for the exam. Additionally, it provides a clear overview of the exam format and content expectations to support your preparation effectively.

The Financial Reporting module at the University of Birmingham builds on foundational bookkeeping and financial accounting knowledge, introducing advanced theoretical and practical concepts essential for UK corporate financial reporting. The module covers the regulatory framework, group accounting, reporting financial performance, and the treatment of tangible and intangible assets, government grants, inventories, tax, and provisions. Students will learn to prepare and critically evaluate financial statements, including the Statement of Profit or Loss and Other Comprehensive Income, Statement of Changes in Equity, Statement of Financial Position, and Statement of Cash Flows, in accordance with IFRS. By the end of the module, students will be able to describe and assess the historical, conceptual, and regulatory aspects of UK financial reporting, interpret published financial reports, and prepare IFRS-compliant financial statements for both single entities and groups.

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 32195	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 (Solutions)

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