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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.* 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
Subject to approval of the Director of Postgraduate Management Development
There 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, day and time to be advised.Lecture Contact hours 30 hoursPreparation for lectures 60 hoursEssays 30 hoursTest and Exam (including preparation) 30 hoursTotal 150 hours
Catherine McMillan
Ms Catherine McMillan, Dr. Rob Vosslamber, Dr. Keith Dixon
Academic Essay 1:00pm Monday 6th August 2018 20%Term test Friday 24th August 2018, time to be advised 30%Reflective essay 1:00pm Monday 17th September 2018(Can be submitted any time after 11th September 2017) 10%Final Examination Friday 21st September 2018, time to be advised 40%Forty-five Per cent Rule There is a requirement that students are required to average not less than 45 per cent 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 examination.AegrotatsNote 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.Oral Examinations Lecturers reserve the right to orally examine students on any submitted piece of work, including the examination and test.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.
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Domestic fee $1,170.00
International Postgraduate fees
* 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.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see Business Taught Masters Programmes .