Covers preparation of Corporate Financial Reports at an advanced level including contemporary issues in financial reporting and the importance of accounting policies.
The dynamic nature of the unit means that topics other than those listed below may arise during the course of the semester for closer consideration:
- Applicability of AASBs and IASs
- Matching principle
- Comprehensive income
- Goodwill impairment
- Reporting results of operations
- Earnings management
- Revenue recognition
- Research & development
Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.
Learning outcomes and graduate attributes
|On completion of this unit, students should be able to:||GA1||GA2||GA3||GA4||GA5||GA6||GA7|
|1||Interpret and critically discuss disclosure of accounting information||Intellectual rigour||Ethical practice||Knowledge of a discipline||Communication and social skills|
|2||Analyse and prepare alternative accounting treatments according to applicable accounting standards||Intellectual rigour||Creativity||Ethical practice||Knowledge of a discipline||Communication and social skills|
|3||Identify and explain current accounting issues and non-compliance with standards||Intellectual rigour||Knowledge of a discipline||Lifelong learning||Communication and social skills|
|4||Present your research on an accounting issue of your choice||Intellectual rigour||Creativity||Ethical practice||Knowledge of a discipline||Lifelong learning||Communication and social skills|
|5||Reflect on your learning progress||Intellectual rigour||Lifelong learning||Communication and social skills|
- No prescribed texts.
Teaching and assessment
|Structured online learning 2 hours (12 weeks)|
|Guest online lecture||10%|
|Audio Learning Reflection Journal||10%|
|Monitoring Current Issues||10%|
|Exploring a self-chosen entity||10%|
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2015 Commonwealth Supported only. Student contribution band: 3
Please check the international course and fee list to determine the relevant fees.