Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 305229 (v.1) Accounting (External Reporting) 260 or any previous version
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305227 (v.1) Accounting for Business and Society 261 or any previous version
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Syllabus: | Accounting for goodwill, acquisitions, multiple subsidiaries, step-by-step acquisitions, sale of shares and loss/retention of control in subsidiaries, reverse subsidiaries, indirect holdings, foreign subsidiaries, equity method. |
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Unit Outcomes: | On successful completion of this unit students will have- Demonstrated an understanding of Accounting for goodwill, acquisitions, multiple subsidiaries, step-by-step acquisitions, sale of shares and loss/retention of control in subsidiaries, reverse subsidiaries, indirect holdings, foreign subsidiaries. Developed and demonstrated skill at presenting an argument in support of a proposition. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | CPA/ICAA. Accounting Handbook. (updated annually). Sydney, Pearson Education. |
Unit Texts: | No prescribed texts. |
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Unit Assessment Breakdown: | Test 50%, Folio of work 40%, Presentation 10%. This is done by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
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AvailabilityAvailability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.
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