Contemporary Financial Accounting and Reporting

• • Week 1 - Regulatory Theory and the nature and regulation of companies
  • Week 2 - Revaluations and Impairment testing of non-current assets
  • Week 3 - Accounting for Intangibles
  • Week 4 - Accounting for Leases
  • Week 5 - Skill-building workshop for completion of Assessment 2 Part 1(b)
  • Week 6 - Statements of: Other comprehensive income and changes in equity
  • Week 7 - Accounting for income taxes
  • Week 8 - Work on Assessment 2 Part 2
  • Week 9 - Group structures
  • Week 10 - Group structures cont’d
  • Week 11 - Foreign currency transactions and translations
  • Week 12 - Accounting for investments in associates and joint ventures
  • Week 13-Revision

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

• TAS-BFA507-Accounting and Accountability for Decision Making

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Additional requirements

No additional requirements

The understanding that you gained while studying BFA507 The Accounting Framework will be extended to develop your accounting knowledge and skills in the context of more complex financial and corporate accounting issues. The subject covers an understanding of how financial transactions are recorded and reported for different entities, including companies and groups as well as the theoretical issues and concepts involved in the preparation and presentation of General Purpose Financial Statements.

• Online invigilated test (40%)
• Presentation (20%)
• Case study (25%)
• Peer evaluation letter (15%)

For textbook details check your university's handbook, website or learning management system (LMS).