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Undergraduate CUR-ACC311-2021

Complex Corporate Issues

Enrolments for this year have closed. Keep exploring subjects.

Duration

13 weeks

Study method

100% online

Available loans

  • FEE-HELP

Assessments

Subjects may require attendance

Prior study

Required

Curtin University - Logo

Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, our online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.

QS RANKING 2021

13

Times Higher Education Ranking 2021

13

  • 2021

Subject details

What you'll learn
  1. provide an overview of the business context of business combinations and other complex accounting issues
  2. critically analyse and solve accounting issues related to business structural changes and combination
  3. appraise selected current issues in accounting
Topics covered
    • 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
Entry requirements

You must have successfully completed the following subject(s) before starting this subject:

CUR-ACC201-Accounting for Corporations ;

Special requirements

No special requirements

Description

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.


Assessments

  • Invigilated Test (20%)
  • Video Assignment (30%)
  • Final Examination (50%)
Textbooks

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