312350 (v.1) Accounting (Corporate Issues) 521

Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline.
Lecture:	1 x 1.5 Hours Weekly
Workshop:	1 x 1.5 Hours Weekly
Prerequisite(s):	312348 (v.1) Accounting (Financial) 520
Syllabus (HB):	This unit will examine a number of accounting issues relating to: accounting for share capital, debts and reserves; income taxes; presentation of financial statements and other disclosure requirements; cash flow statement; business combinations; group accounts; financial accounting theory and regulation and reporting environment. The unit requires both a theoretical and practical understanding of issues. This unit requires a thorough understanding of selected sections of the following accounting standards: AASB 3 Business Combinations ;AASB 101 Presentation of Financial Statements ;AASB 107 Cash Flow Statement ;AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors ;AASB 112 Income Taxes ;AASB 127 Consolidated and Separate Financial Statements.
To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement.
Field of Education:	080100 Accounting (Narrow Grouping)
SOLT (Online) Definitions*:	Fully Online *Extent to which this unit or thesis utilises online information
Result Type:	Grade/Mark

Availability

Availability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.