Take a deep dive into financial statements. Understand the underlying theories of financial reporting. Examine selected international reporting standards. Look at the frameworks and objectives that underpin financial statements.
Your upfront cost: $0
Subjects may require attendance
- 31 Aug 2020
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At the completion of this subject students will be able to:
- apply the concepts underpinning financial accounting
- record and report business transactions using appropriate technologies
- evaluate how financial accounting information is generated, processed and used to facilitate sound economic decision making
- select and apply appropriate accounting treatments in accordance with selected International Financial Reporting Standards.
- Introduction to MYOB
- Application of Accounting Theory
- Fair Value Measurement
- Property, Plant and Equipment
- Intangible Assets
- Impairment of Assets
- Provisions, Contingent Liabilities and Contingent Assets
- Income tax (Part 1)
- Income tax (Part 2)
You must have successfully completed the following subject(s) before starting this subject:
No special requirements
The subject aims to provide students with knowledge of accounting transactions. It looks into the Framework and the objectives of the financial statements. In addition, it focuses on understanding, defining and recognizing various elements of financial statements in accordance with selected international financial reporting standards and underlying theories.
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.
- eAssignment (30%)
- Online Quiz (20%)
- Final Invigilated Examination (50%)
Financial Reporting, Print and Interactive, 3rd ed.
Loftus, J., et al.
Applying International Financial Reporting Standards, 3rd ed.
Picker, R., et al.
Bachelor of Commerce Accounting
- Level 2 Major Subjects
- Level 3 Major Subjects