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.
Fee calculator
To display course fees, please select your status and program below:
We’re updating this Fee Calculator. It currently shows fees for programs only. Please check the relevant program for full fee details.
Study Abroad student tuition fees are available here.
Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.
If you are studying in a Professional Pathway Psychology or Clinical Psychology program, please refer to the Student Contributions amounts published here.
The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.