Overview
| M Professional Accounting | Core |
This unit examines the role of accounting in a global business environment, emphasising the diversity of international accounting practices and the strategic value that effective financial reporting provides to organisations. Students will explore the development and application of International Financial Reporting Standards (IFRS), the influence of cultural, legal, and political differences on accounting systems, and the challenges faced by multinational enterprises in areas such as auditing, governance, sustainability reporting, and cross‑border regulation.



