Advanced financial accounting and reporting 1 pdf

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advanced financial accounting and reporting 1 pdf

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Advanced financial accounting is designed to provide you with financial reporting and business skills that are applicable in an international professional environment. Many international jurisdictions have adopted or are progressively adopting the IFRSs. Advanced financial accounting provides information for corporate leadership.

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the copyright owner. This publication may not be lent, resold, hired or otherwise disposed of in anyway of trade without the prior written consent of the copyright owner. Table of Contents Acknowledgment PART A PART C


The full timetable of all activities for this course can be accessed from Course Planner. On successful completion of this course, students will be able to: 1. Identify and describe different types of inter-entity relationships based on relevant Australian Accounting Standards.

Discuss and solve accounting issues that arise from inter-entity relationships. Explain the consolidation process and prepare consolidated financial statements based on relevant accounting Standards. Demonstrate the ability to perform complex accounting techniques and methods as required by the relevant accounting standards. Read and analyse consolidated financial statements including accounting policies and other information disclosures. Conduct practical research in the accounting discipline.

This course will provide students with an opportunity to develop the Graduate Attribute s specified below:. The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

The University's policy on Assessment for Coursework Programs is based on the following four principles: Assessment must encourage and reinforce learning. Assessment must enable robust and fair judgements about student performance. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.

Assessment must maintain academic standards. Grades for your performance in this course will be awarded in accordance with the following scheme:. Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level.

More information at Assessment for Coursework Programs. Final results for this course will be made available through Access Adelaide. The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching SELT surveys as well as GOS surveys and Program reviews.

SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources e.

In addition aggregated course SELT data is available. This section contains links to relevant assessment-related policies and guidelines - all university policies. Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment.

Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice.

Please read the important information contained in the disclaimer. Coordinates: The University of Adelaide. All University Sites. Current Site. Course Outlines. This course covers advanced financial reporting issues and accounting methods for company accounting. It introduces different types of inter-entity relationships and related accounting issues and accounting treatments. Students will learn how to prepare, read, analyse and evaluate the consolidated financial statements based on the guidelines provided under the relevant Accounting Standards.

Students are required to undertake a research project where students will develop skills to research a wide variety of information sources including the relevant Act and Australian Accounting Standards and to integrate the research output with their theoretical and technical knowledge to understand and analyse issues in relation to business combinations.

Topics include revision of company accounting, related party disclosures, overview of investment accounting standards, accounting for business combinations and associates, consolidation methods, non-controlling interest, foreign currency transactions, translation of foreign currency financial statements, hedge accounting and liquidation.

Open All. Course Learning Outcomes On successful completion of this course, students will be able to: 1. Accounting Standards You will need access to accounting standards throughout the semester.

Recommended Additional Textbooks Leo, K. A complete set of accounting standards are available in the following handbook. While it is not necessary to purchase Financial Reporting Handbook if you print the required standards from the AASB website they are a convenient resource. See also MyUni course website for recommended resources. Course materials for each topic are distributed online via the MyUni course website.

Lectures will be recorded and posted on the MyUni course site. The lecture is designed to summarise the topic, explain concepts, stress important points and work through examples.

You will gain more benefit from the lecture if you read the relevant section of the textbook and powerpoint lecture slides. Tutorials Tutorial classes will be held weekly commencing in the second week of semester. It is a chance to work though examples and ask questions and discuss issues.

To gain the most benefit from tutorials you need to prepare answers to the questions in advance. Membership of tutorial classes is to be finalised by the end of the first week of semester.

Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved. Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the school and are highly regarded by employers and professional bodies.

At the Masters level of study, you are much more responsible for the quality of your learning than an undergraduate student. Consequently, at this level of study the emphasis is upon active rather than passive learning. In general, a good participant will, among other things: - Take the initiative and lead the discussion on a question; - Be prepared to control the level of their involvement so that other class members can participate equally in the discussion; - Present their points in a structured manner with reference to relevant accounting standards, readings and research evidence; - Be prepared to accept and explore alternative viewpoints; - Be willing to go beyond the suggested readings and resources and use their initiative to present other topical material as examples, e.

Preparation prior to attending your tutorial is vital to your successful completion of this course and if you have not prepared beforehand you will have significant difficulties in understanding what is going on in the class session.

The University expects full-time students i. This means that you are expected to commit approximately 8 hours for a three-unit course of private study outside of your regular classes. Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

The Schedule of Lecture Topics This course will cover the following topics. For more details please refer to the 'Course Information' tab on the MyUni course site. Topic 1. Business Combinations Topic 3. Consolidation: Controlled Entities Topic 4. Consolidation — Wholly owned entities Topic 5. Consolidation — Intra-group transactions Topic 6.

Consolidation: Non-controlling interest Topic 7. Accounting for Associates - Equity Accounting Topic 8. Foreign Currency Transactions Topic 9.

Related Party Disclosures Topic Insolvency and Liquidation. Accounting courses build on one another and so prior accounting studies inevitably are examinable in this course, e. Students are recommended to attend and participate in all tutorials. Students not achieving the minimum exam mark will be awarded no more than A student who fails any of the assessment items will NOT be permitted to resubmit that item for remarking.

Students must complete the tests individually online within a limited period of time. Detailed information regarding the online tests will be provided on the course MyUni site.

The exam will cover the content from the first five topics. It is designed to help you assess how you are progressing along the way so you can adjust your learning accordingly, if necessary. This research project will be undertaken as a group project.

Further details will be provided on the MyUni course site. All topics in the course are potentially examinable. An exam overview and revision session is scheduled for week The research project must be submitted electronically by the due date and time - detailed requirements will be posted on the MyUni site for this course. A submission link for lodgement will be available for you to access from the MyUni course site. Deep discipline knowledge informed and infused by cutting edge research, scaffolded throughout their program of studies acquired from personal interaction with research active educators, from year 1 accredited or validated against national or international standards for relevant programs.

Critical thinking and problem solving steeped in research methods and rigor based on empirical evidence and the scientific approach to knowledge development demonstrated through appropriate and relevant assessment.

Teamwork and communication skills developed from, with, and via the SGDE honed through assessment and practice throughout the program of studies encouraged and valued in all aspects of learning. Career and leadership readiness technology savvy professional and, where relevant, fully accredited forward thinking and well informed tested and validated by work based experiences.

Intercultural and ethical competency adept at operating in other cultures comfortable with different nationalities and social contexts able to determine and contribute to desirable social outcomes demonstrated by study abroad or with an understanding of indigenous knowledges.

Self-awareness and emotional intelligence a capacity for self-reflection and a willingness to engage in self-appraisal open to objective and constructive feedback from supervisors and peers able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate.

Advanced Financial Accounting 11th Edition

Instructors: choose ebook for fast access or receive a print copy. Still Have Questions? Contact your Rep s. With the McGraw Hill eBook, students can access their digital textbook on the web or go offline via the ReadAnywhere app for phones or tablets. See tabs below to explore options and pricing. Don't forget, we accept financial aid and scholarship funds in the form of credit or debit cards. Product Description.

8 Advanced Financial Accounting & Reporting • Holding companies and subsidiaries of enterprises falling under any one of the categories mentioned above.

Advanced Financial Accounting 11th Edition

Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how. Its aim is to developed an advanced.

The full timetable of all activities for this course can be accessed from Course Planner. On successful completion of this course, students will be able to: 1. Identify and describe different types of inter-entity relationships based on relevant Australian Accounting Standards.

CA3.1 – Advanced Financial Reporting

Genres: Accounting.

CA3.1 – Advanced Financial Reporting

Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general dissatisfaction with the existing accounting paradigm. This article therefore presents a transdisciplinary approach aimed at creating a new accounting paradigm. The discipline of accounting is challenged by blending the limitations within the present paradigm with the discoveries in physics and quantum mechanics. By interpreting financial accounting and reporting from this perspective, new perspectives are offered from a holistic paradigm of transcendence in relation to the arrow of time and information capacity. Gouws, D.

Attribution CC BY. Topics covered are similar to the standard textbook. Comprehensiveness rating: 4 see less.

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conceptual understanding of the crucial aspects of accounting and reporting of financial statements. Students are expected to acquire working knowledge in this​.

CPA – Advanced Financial Reporting Free PDF Notes