Financial Reporting

Description

Unit description: Builds on students’ knowledge of the underlying theoretical principles in financial accounting, this unit focuses on reporting and disclosures of financial information through teacher directed activities. By complying with accounting standards, this unit explores current issues that inform the standard-setting process and apply specific techniques to the financial statements. Unit content: Module 1: The financial reporting environment and disclosure of contemporary issues Module 2: Property, plant, equipment, and intangible assets Module 3: Liabilities, leases and share capital Module 4: Accounting for income taxes Module 5: Foreign currency translation and financial instruments Module 6: Consolidation 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.