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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 the knowledge gained from 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 students 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 students 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, students 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.
Biculturally competent and confident
Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.
Engaged with the community
Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.
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.
Note: Not all the streams will necessarily be offered.
McGraw Hill Education (Australia) Pty Ltd, 2019.
Domestic fee $868.00
International fee $4,075.00
* 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