Course overview
The aim of this course is to 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 Business Enterprise Skills in the context of the Accounting discipline: i) Written Communication (advanced level); and ii) International Perspective (advanced level).
Availability
Class details
Online
Class number 1005
Section 01OL
Size 500
Available 488
Notes:
Class details
Online
Class number 3005
Section 01OL
Size 500
Available 487
Notes:
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