International External Reporting and Business Sustainability

Description

Learn to analyse financial statements of leading international firms and government agencies. Understand what firms should report in their annual reports to inform investors, banks, and creditors. Analyse big financial data and explore environmental, social, and governance reporting. This course will equip students with the knowledge and skills to understand and analyse the financial statements of leading international firms and government agencies. Students will gain insight into what firms should include in their annual reports to inform investors, banks, creditors, and other relevant stakeholders. Additionally, students will learn how to analyse big financial data and explore issues related to environmental, social, and governance reporting. The course covers both the New Zealand and international reporting environments. Specific topics include the conceptual framework (IFRS), fair value accounting, liabilities, provisions and contingent liabilities, data analytics and sustainability, revenue recognition, property, plant and equipment, impairment of assets, intangible assets and business combinations.