Complex Corporate Issues
UndergraduateCUR-ACC3112023
Course information for 2023 intake
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Prior study needed
- Duration
- 13 weeks
- Loan available
- HECS-HELP and FEE-HELP available
Complex Corporate Issues
About this subject
At the completion of this subject students will be able to:
- provide an overview of the business context of business combinations and other complex accounting issues
- critically analyse and solve accounting issues related to business structural changes and combination
- appraise selected current issues in accounting
- GPFR vs SPFR; large v small Pty Ltd
- Leases part 1
- Leases part 2
- Intangible assets and Fair value
- Business combinations
- Theory of consolidations & control
- Consolidations – wholly owned entities
- Consolidations – intragroup transactions
- Foreign currency transactions and related parties
- Corporate failure and business ethics
- Insolvency – priority of payment, journal entries in winding up, insolvency ledgers and closing of accounts
This subject aims to provide students with advanced knowledge of corporate transactions and business combinations. It will also address current issues in business and how these impact accounting.
Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld. Find out more about the Academic Integrity module.
- Invigilated Test (20%)
- Video Assignment (30%)
- Final Invigilated Examination (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Prior study
You must have successfully completed the following subject(s) before starting this subject:
CUR-ACC201-Accounting for Corporations (no longer available)
Equivalent subjects
You won't be able to enrol into this subject if you've already successfully completed or currently enrolled in the following subject(s) as they are considered anti-requisites due to the similarity of the content.
CUR-ACC320-Company Accounting (no longer available)
Additional requirements
No additional requirements
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
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