MPAC604-14T3 (C) Term Three 2014

Advanced Financial Accounting

15 points

Details:
Start Date: Monday, 21 July 2014
End Date: Sunday, 28 September 2014
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 1 August 2014
  • Without academic penalty (including no fee refund): Friday, 5 September 2014

Description

A consideration of the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles, current financial reporting standards underlying accounting practice and looks at contemporary developments in financial reporting.

This course considers the regulatory environment for financial reporting in New Zealand and internationally, discusses the theoretical and applied principles and current financial reporting standards underlying accounting practice, and looks at contemporary developments in financial reporting.

Learning Outcomes

By the end of this course, students will be able to:

1.  Demonstrate an advanced understanding of the regulatory environment for financial reporting in Australia and New Zealand*

2.  Critically discuss the theoretical principles underlying financial accounting*

3.  Evaluate the application of New Zealand and international financial reporting standards as applied to critical organisational transactions and events

4.  Formulate and analyse financial reports for for-profit and not-for-profit organisations, in accordance with generally accepted accounting practice

5.  Access, analyse and synthesise financial accounting information and communicate this to a wide stakeholder audience.*

6.  Critically evaluate current accounting practice in response to academic research conducted in the area of Financial Reporting.

*Aligned with Tertiary Learning Outcomes for the CA and ACA required Topic Areas: NZICA

Prerequisites

Subject to approval of the Director of Postgraduate Management Development

Course Coordinator

For further information see Business Taught Masters Programmes Head of Department

Assessment

Homework 1:00 pm, Monday each week from 28 July, plus 1:00 pm Friday 26 September. 30%

Test Friday, 29 August, time to be advised 30%

Exam Friday, 26 September, time to be advised 40%

Note that aegrotats are not available for any item of assessment in this course without the prior approval of the Director, Executive Development Programmes in consultation with the lecturer. Wherever possible and with the lecturer’s agreement, a replacement assessment will be sought in each case where a student has not been (with valid reason) able to submit or has been disadvantaged in some way.

Textbooks / Resources

Deegan, C, Samkin, G. (2013).  New Zealand financial accounting; 6th ed; McGraw-Hill, 2013

The text is available for purchase from UBS (The University Bookshop) and is also available on 3-hour restricted loan in the Central Library.

Additional reading:

Alfredson, K. et al. (2010). Applying international financial reporting standards; 2nd ed; John Wiley & Sons Australia, 2010.

Journals of Chartered Accountants Australia and New Zealand and CPA Australia (Topical articles).

A number of NZ IFRS and NZ IAS’s.

Academic Journal articles considering accounting theories and the application of current accounting practice.

Indicative Fees

Domestic fee $1,050.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

Minimum enrolments

This course will not be offered if fewer than 10 people apply to enrol.

For further information see Business Taught Masters Programmes .

All MPAC604 Occurrences

  • MPAC604-14T3 (C) Term Three 2014
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