|
|
|
|
| |
|
| |
|
| |
|
Campus: Kensington Campus
| |
|
Career: Postgraduate
| |
|
Units of Credit: 6
| |
|
| |
|
Contact Hours per Week: 3
| |
|
Enrolment Requirements:
| |
|
Prerequisite: ACCT5930
| |
|
Equivalent: ACCT5970
| |
|
| |
|
| |
|
|
|
Description
Overview of the external financial reporting environment - Australian and international aspects; arrangements for the regulation of external reporting; the preparation of general purpose financial reports including the treatment of income taxes and the acquisition of other entities. The preparation of consolidated financial statements for reporting entities with more complex structures including subsidiaries, associates and joint ventures.
|