Unit Code: ACC803

Unit Name: Advanced Financial Reporting

Description: The aim of this unit is to develop students understanding of advanced conceptual and technical issues in financial reporting. Students will attain significant understanding of disclosure requirements of international financial reporting regimes. An overview of international financial reporting differences and attempts to harmonize will be examined. Moreover, accounting treatment for biological assets and consolidate financial reporting will be discussed. This unit also aims to encourage high quality financial reporting. ?

Learning Target Outcomes:

Prerequisite: N/A

Prerequisite Sentence: Completed BCOM Accounting / Bachelor of Accounting

Credit Point: 20

Offered In: Semester 1