Course overview
This course will extend students' understanding of corporate accounting and reporting requirements and related issues. Accounting for non-current assets; alternative business structures: introduction to consolidated entities; consolidations: the economic entity, preparation of consolidated financial statements including goodwill/discount on acquisition and the elimination of inter-entity transactions and balances; non-controlling interests and equity accounting; foreign currency transactions and translations.
Course learning outcomes
- Be able to apply the International Accounting Standards in the context of a group of companies.
- Appreciate issues related to the preparation of general purpose reports for alternate business structures.
- Recognise and explain the theoretical principles and development processes that influence the development of International Accounting Standards.
- Communicate in a professional manner in writing to both an accounting and non-accounting audience.
- Demonstrate UniSA Business Enterprise Skills in the context of the Accounting discipline: i) Written Communication (advanced level); and ii) International Perspective (advanced level).
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