This unit provides an overview of the current Australian reporting and regulatory framework applicable to reporting entities including an analysis of significant accounting standards, the conceptual framework, and professional reporting requirements. Financial reporting issues associated with corporate structures such as company operations, taxation, property, plant, equipment and consolidated accounting are examined.
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
critically examine contemporary issues including sustainability in company reporting
demonstrate the ability to interpret company reports and communicate effectively accounting advice
explain the regulation of companies and the content of company financial reports
apply accounting policies and regulatory requirements in the preparations and presentation of company reports
apply critical thinking, research, problem solving, communication skills to demonstrate accounting knowledge for the topics covered by this unit.
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