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Develops advanced understanding and abilities in aspects of financial accounting, including financial instruments, tax effect accounting and foreign exchange.
This course builds upon and extends the knowledge you have gained from your first and second year courses in accounting, and specifically considers various aspects of financial reporting. The course integrates theory, financial accounting standards, mechanical aspects of ‘number crunching’, relevant current activities taking place in the business environment, and research evidence on accounting issues, to provide you with a good understanding of why accounting is practised the way it is, while also focusing on key financial reporting standards and controversial issues relating to those topics.
By the end of this course it is expected that you will be able to:1. Explain a range of rationales for choices of accounting policies by preparers of financial statements;2. Evaluate (local and international) financial accounting-related issues;3. Understand and apply the New Zealand equivalents to the International Financial Reporting Standards for a range of advanced topics covered in the course; and4. Explain aspects of non-financial reporting and other contemporary accounting issues covered in the course.In summary, you should be able to demonstrate an understanding and awareness of advanced financial reporting and analysis within New Zealand and international contexts.
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.
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
ACIS312, AFIS301, AFIS312, AFIS501.
Students must attend one activity from each section.
Domestic fee $831.00
International fee $3,875.00
* 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.
For further information see
Department of Accounting and Information Systems on the
departments and faculties