INTERNATIONAL FINANCIAL MANAGEMENT - 2025/6

Module code: MAN3228

Module Overview

Regardless of your role in a company, a good understanding of how corporate financial decisions impact on the value of the company is very essential. The Financial Management module focuses on the impact of financial choices on the value of the company and addresses some special topics in corporate finance. These include leasing, and an introduction to derivatives and their applications in corporate finance and financial risk management.

Module provider

Surrey Business School

Module Leader

HAN Liang (SII DUFE)

Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 6

Module cap (Maximum number of students): N/A

Overall student workload

Independent Learning Hours: 80

Lecture Hours: 20

Seminar Hours: 10

Guided Learning: 20

Captured Content: 20

Module Availability

Semester 1

Prerequisites / Co-requisites

N/A

Module content

Indicative content includes:
In the preparation of consolidated financial statements:


  • Wholly and partly owned subsidiaries

  • Associate companies

  • Inter- company issues arising on consolidation



Regulatory Framework


  • Objectives of Regulatory Bodies – International Accounting standards Committee (IASC), International Accounting

  • Standards Board (IASB), International Financial Reporting Interpretation Committee (IFRIC) & The Standards

  • Advisory Council (SAC)

  • Purpose, scope and current stage of development of the regulatory framework

  • Aims and objectives of the range of international reporting standards currently in issue.


Assessment pattern

Assessment type Unit of assessment Weighting
School-timetabled exam/test CLASS TEST SET DATE AND TIME 60 min 30
Examination EXAM SET TIME AND DATE 120 min 70

Alternative Assessment

N/A

Assessment Strategy

The assessment strategy is designed to provide students with the opportunity to demonstrate


  • Their knowledge of the financial markets and the strategic financing and dividend decisions.

  • Their ability to analyse the financial risks faced by an organisation and evaluate risk management strategies,

  • including the use of derivatives.



The summative assessment for this module consists of:


  • A midterm test that addresses learning outcomes 1, 2 and 3

  • A final term examination covering all learning outcomes.



Formative assessment and feedback


  • Students will receive verbal feedback during lectures through direct questioning, also from class exercises which

  • will challenge their understanding of the building blocks,

  • The midterm test will provide a basis on which students can reflect on their knowledge and understanding of the

  • subject and help them prepare for the final examination.


Module aims

  • Provide a deep understanding of modelling and other evaluation techniques and issues that inform a company's decisions on financing and pay-out policy.
  • Provide a practical understanding of approaches used to manage financial distress and financial risk , including the use of derivatives.

Learning outcomes

Attributes Developed
001 Critically appraise the validity and limitations of the efficient market hypothesis and its practical implications for investors and corporate financial managers CKP
002 Apply financial planning modelling techniques and recommend appropriate financing and dividend policies including in an international context CKPT
003 Evaluate the impact of financial distress and understand and apply procedures required for corporate insolvency CKPT
004 Discuss various aspects of mergers and acquisitions in a domestic and global setting CKPT
005 Understand financial derivatives and their use in financial risk management CKPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The learning and teaching strategy is designed to: 

Give students the opportunity to gain knowledge and understanding of relevant finance theory and current business practices in the areas of strategic financing and dividend decisions 

Equip students with a practical awareness of the use of derivatives and other risk management strategies in a real-world context 

The learning and teaching methods include: 

Elements of seminars, lectures, guided reading and captured content including illustrative practice exercises  

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list

https://readinglists.surrey.ac.uk
Upon accessing the reading list, please search for the module using the module code: MAN3228

Other information

Surrey Business School is committed to developing graduates with strengths in Employability, Digital Capabilities, Global and Cultural Capabilities, Sustainability, and Resourcefulness and Resilience. This module is designed to allow students to develop knowledge, skills, and capabilities particularly in the following areas:


Employability:
Real life examples will be used to show how companies implement strategic financing decisions in practice. The knowledge learnt can then be more readily transferred and applied in the workplace.


Sustainability:
Students will learn about green and other sustainable sources of finance and critically review their importance in achieving global sustainability. They will be equipped to take sustainability into account when making strategic financing decisions in their future careers.


Global capabilities:
The module is based on global financial markets, including some regional variations and differences when operating in a country with less developed capital markets.


Resourcefulness and resilience:
The module’s mixture of analysis, mathematics and real-world data requires students to demonstrate resourcefulness and resilience in answering seminar questions and recommended appropriate strategic financing solutions.

Digital capabilities:
Students will become familiar with the use of digital currencies and cryptocurrencies and consider the benefits and risks of a digital finance world.

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2025/6 academic year.