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Corporate Reporting (ACCT90012)

Graduate courseworkPoints: 12.5On Campus (Parkville)

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Overview

Year of offer2017
Subject levelGraduate coursework
Subject codeACCT90012
Campus
Parkville
Availability
Semester 1
Semester 2
FeesSubject EFTSL, Level, Discipline & Census Date

The framework within which regulatory aspects of corporate reporting are conducted, the preparation of general purpose financial reports in accordance with the Corporations Law, the Australian Accounting Standards, and Interpretations.

Intended learning outcomes

On successful completion of this subject, students should be able to:

  • Describe the different types of corporate entities
  • Explain both the legislated and professional regulation that governs financial reporting of corporate entities
  • Prepare the information contained in Financial Statements and associated note disclosures in accordance with the relevant Accounting Standards
  • Apply key Accounting Standards. These include accounting for assets, revaluations, impairments, foreign currency transactions, leases, consolidations and income tax
  • Undertake basic evaluation of current Australian Standards and proposed amendments and new Standards
  • Resolve accounting issues by reference to the conceptual framework and accounting standards, including those not covered in the subject
  • Discuss and explain incentives that may influence accounting choices by preparers of financial reports.

Generic skills

On successful completion of this subject, students should have improved the following generic skills:

  • Analytical and problem solving skills;
  • Application of theory to accounting practice;
  • Critical evaluation of evidence in support of an argument or proposition;
  • Teamwork skills through a collaborative assignment.

Last updated: 16 August 2017