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The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.
This course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including an introduction to group accounting; accounting for taxation; current issues in financial accounting.
Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss and apply) of:1. Current financial reporting issues within the New Zealand and international context;2. The major features of the regulatory framework for financial reporting in New Zealand.3. The New Zealand equivalents to the International Financial Reporting Standards relating to the accounting requirements for a range of topics covered in the course.They will also be able to evaluate alternative accounting treatments in regard to recognition, measurement and disclosure for specific financial accounting related issues.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
ACCT102 and ACCT103
Students must attend one activity from each section.
Required Text:XRB Accounting Standards and Standards Framework: Electronic copies are accessible from the XRB website: http://xrb.govt.nz/site/Accounting_Standards/Current_Standards/default.aspxRegular and wide ranging reading is recommended. Reading the required text and the appropriate financial reporting standards is the minimum requirement.
Domestic fee $790.00
International fee $3,350.00
* Fees include New Zealand GST and do not include any programme level discount or additional course related expenses.
For further information see
Department of Accounting and Information Systems on the department and colleges page.