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Unit of study_

Advanced Financial Reporting - ACCT6010

This unit provides students with a detailed understanding of more complex financial reporting issues. Topics examined include: group accounting issues such as the practical application of the control test; multiple subsidiaries; non-controlling interest; foreign currency translation; consolidated cash flow reporting; segment reporting; accounting for joint arrangements and associates; and related party disclosures. The unit builds on the knowledge base acquired from earlier accounting units with a strong emphasis on the application of technical skills. The unit has a substantial case component, using current examples to illustrate both appropriate technical solutions in accordance with accounting standards and guidelines, as well as the forces which determine the choice of methods. The unit also provides students with an awareness of relevant research to assist in an understanding of both current debates and accounting choices. This unit helps develop students' ability to read and analyse financial reports and to understand the financial reporting implications of management decisions relating to internal reporting and organisational structure.

Classes
1 x 3hr seminar per week

Assessment
mid-semester examination (25%), case study (20%), final examination (55%)

Additional information
Departmental Permission required for enrolment in the Intensive January session.

Pre-requisites

ACCT6001

Details

Faculty: Business (Business School)

Intensive January

06 Jan 2020

Department/School: Accounting
Study Mode: Block mode
Census Date: 24 Jan 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? Yes
Location
Camperdown
Faculty: Business (Business School)

Semester 2

03 Aug 2020

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Aug 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Faculty: Business (Business School)

Semester 1

24 Feb 2020

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Mar 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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