Corporate Accounting

Undergraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 3016
Course ID icon
Course ID
205085
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
No
University-wide elective icon
University-wide elective course
No
Single course enrollment
Single course enrolment
No
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Note:
Course data is interim and subject to change

Course overview

Topics include strategic and legal issues in mergers and acquisitions; accounting for inter-corporate investments; takeovers through asset purchases and share purchases; consolidation;; foreign currency transactions and translation; disclosure and financial analysis issues (including segment reporting and related party disclosure).

Course learning outcomes

  • Describe the different types of relationships amongst business entities and identify these relationships for financial reporting purposes
  • Determine the 'reporting entities' for each inter-entity relationship, and explain the appropriate accounting policy choices.
  • Demonstrate a thorough knowledge of relevant accounting standards and the ability to apply them to solve practical problems that arise from inter-entity relationships.
  • Select the appropriate accounting techniques, as prescribed by the relevant accounting standards, and perform the accounting treatment for each type of inter-entity relationship (including preparing consolidated financial statements).
  • Discuss the strategic, legal, and assurance issues associated with establishing inter-entity relationships, and generate recommendations.
  • Communicate accounting policy choices and strategic recommendations and justify conclusions with reference to relevant laws and accounting standards.

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A