CPA Financial Reporting and Disclosure - 2017

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary


  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2017: Sess 2
  • Assessment: Invigilated Exam - CPA Exam (30%) , Quizzes (20%) - Learn more

Unit provided by

2017 Fees
Domestic 3,000.00
International 3,250.00

This unit develops your ability as an accounting graduate to deepen your financial reporting and business skills that are applicable in an international professional environment. The unit is based on International Financial Reporting Standards (IFRSs). You will be able to provide relevant business advice to a range of stakeholders. This unit integrates the materials from the CPA Program Professional Level segment titled ‘Financial Disclosure’ and prepares you for the CPA examination.

On completion of this unit you will be able to:

  1. Understand the application and basis of selected IFRSs issued by the IASB
  2. Develop the necessary skills to apply IFRSs in the preparation of general purpose financial statements
  3. Comprehend and explain details relating to general purpose financial statements
  4. Facilitate the preparation of general purpose financial statements including the exercise of professional judgement.
  • Invigilated Exam — CPA Exam (30%)
  • Quizzes (20%)
  • Research Project (50%)
For more information on invigilated exams see Exams and results
  • Broadband access

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

A week-by-week guide to the topics you will explore in this unit will be provided in your study materials.

Each unit offered through OUA provides students with unit information that includes assessment topics and due dates, policy information and contact numbers for university support and academic staff. Study materials will also clearly outline each week's topic, readings, student activities and the format of all assessment.

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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