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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.
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, and6. critically evaluate current accounting practice in response to academic research conducted in the area of Financial Reporting.
Subject to the approval of the Programme Director
Students must attend one activity from each section.
Tuesday 9:00am – 12 noon in Rehua 620To make the best use of your time in lectures, you are expected to complete the required reading in preparation. All of the lectures aim to be participative – there is an expectation that you are willing to participate in discussion and articulate arguments for and against points raised. Lecture contact hours -- 30 hoursPreparation for lectures -- 60 hoursEssays -- 30 hoursTests (including preparation) -- 30 hoursTotal -- 150 hoursThere will be nine tutorial sessions on key aspects during the term. They provide an opportunity to discuss key issues in more depth. They will start in week 2, Monday 11:00 am – 12 noon in Rehua 702.
Ms Catherine McMillanDr. Rob Vosslamber
Client Newsletter -- 5:00 pm Monday 5th August 2019 -- 20%Term Test -- Friday 23rd August 2019, time and location to be advised -- 30%Reflective Essay -- 5:00 pm Monday 16th September 2019 (Can be submitted any time after 11th September 2019) -- 10%Final Test -- Saturday 21st September 2018, time to be advised -- 40%The full specification of the assessment requirements will be provided on the MPAC604 LEARN site. _____________________________Forty-five percent Rule There is a requirement that students are required to average not less than 45 percent in the invigilated component of their assessments in order to pass the course as a whole. ‘Invigilated’ means ‘formally supervised under exam conditions’. In MPAC604, the invigilated components are the Term Test and Final Test._____________________________Oral Examinations Lecturers reserve the right to orally examine students on any submitted piece of work, including the tests.______________________________TurnitinThe essays must be submitted through the link provided on the MPAC604 LEARN site. A Turnitin originality report is generated for each item submitted. The report is generated by comparing your essays to millions of other documents, including articles, web sites and other student scripts, and identifying similarities.
Required Text:Deegan, C. (2016). Financial accounting. McGraw-Hill: NSW.The text is available for purchase from UBS (The University Bookshop) and is also available on 3-hour restricted loan in the Central Library.
Domestic fee $1,218.00
International Postgraduate fees
* Fees include New Zealand GST and do not include any programme level discount or additional course related expenses.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see
Business Taught Masters Programmes on the department and colleges page.