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ACC00148 - Advanced Financial Reporting (2018)

2014 | 2015 | 2016 | 2017 | 2018

Availabilities:

LocationAvailability
2018 unit offering information will be available in October 2017.

Unit aim

Covers preparation of Corporate Financial Reports at an advanced level including contemporary issues in financial reporting and the importance of accounting policies.

Unit content

The dynamic nature of the unit means that topics other than those listed below may arise during the course of the semester for closer consideration:

  • Applicability of AASBs and IASs
  • Matching principle
  • Comprehensive income
  • Goodwill impairment
  • Reporting results of operations
  • Earnings management
  • Revenue recognition
  • Research & development
  • XBRL

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to: GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 Interpret and critically discuss disclosure of accounting information
2 Analyse and prepare alternative accounting treatments according to applicable accounting standards
3 Identify and explain current accounting issues and non-compliance with standards
4 Present your research on an accounting issue of your choice
5 Reflect on your learning progress

On completion of this unit, students should be able to:

  1. Interpret and critically discuss disclosure of accounting information
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
    • GA6: Communication and social skills
  2. Analyse and prepare alternative accounting treatments according to applicable accounting standards
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
    • GA6: Communication and social skills
  3. Identify and explain current accounting issues and non-compliance with standards
    • GA1: Intellectual rigour
    • GA4: Knowledge of a discipline
    • GA5: Lifelong learning
    • GA6: Communication and social skills
  4. Present your research on an accounting issue of your choice
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
    • GA5: Lifelong learning
    • GA6: Communication and social skills
  5. Reflect on your learning progress
    • GA1: Intellectual rigour
    • GA5: Lifelong learning
    • GA6: Communication and social skills

Teaching and assessment

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

From the 1st of June, 2017, the term 'Distance Education' has been replaced with 'Online'

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2018 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.