Offered

Not offered in 2008

Synopsis

Reporting requirements according to Corporations Law and approved accounting standards, existing reporting practices and the quality of published financial reports. Properties and roles of financial statements; key aspects of decisions based on financial statements and environmental features for decision making.

Objectives

The learning goals associated with this unit are to:

• acquire knowledge of relevant GAAP, including International Accounting Standards, ASX Listing Rules and provisions of the Corporations Act (2001) to understand how financial reporting and disclosure affects the analysis of financial statements
• develop skills in analysing contentious financial reporting and disclosure issues
• develop skills in the analysis of financial statements for decision making
• develop oral presentation skills by participating in the presentation of case studies
• develop an ability to work in a team by setting minor and major projects that requires written synthesis of the contributions of team members.

Assessment

Within semester assessment: 50%
Examination (3 hours): 50%

Contact hours

3 hours per week

Prohibitions

AFF4013