Complex Corporate Issues
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Subjects may require attendance
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- 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
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.
You must have successfully completed the following subject(s) before starting this subject:
No additional requirements
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 Examination (50%)