ACW2120 · Financial accounting 2

Overview

This unit covers International Financial Reporting Standards applicable to reporting entities including an analysis of significant accounting standards, professional reporting requirements and stock exchange requirements. Accounting for corporate groups and issues in financial reporting are also explored.

Offerings

Assessment

The Handbook lists an examination for this unit.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. explain the nature and regulation of companies and the content of company financial reports
2. critically examine contemporary financial accounting issues including sustainability in company reporting
3. apply accounting policies and regulatory requirements in the preparations and presentation of company reports
4. interpret company reports and communicate effectively accounting advice
5. apply critical thinking, research, problem solving, communication skills to demonstrate accounting knowledge for the topics covered in this unit.

Workload

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.

Student experience, not official rules. Nothing here changes what the Handbook says.