MAA726 - Strategic Business Reporting
| Year: | 2024 unit information |
|---|---|
| Enrolment modes: | Not offered in 2024. |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Previously: | Corporate Reporting |
| Prerequisite: | MAA716 and MAA725 |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| Study commitment | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
| Scheduled learning activities - campus | 1 x 3 hour seminars per week |
| Scheduled learning activities - online | 1 X 3 hour online seminar (livestreamed with recordings provided) per week |
Content
The unit commences with an examination of the wider professional duties and responsibilities of the accountant to an organisation’s stakeholders and the financial reporting framework within which the accountant operates. The unit then covers the detailed financial reporting requirements for group financial reports, the nature of reporting for specialised entities, including not-for-profit and SME organisations, and the implications of changes in accounting regulation. The unit concludes by exploring the appraisal of the financial performance and position of entities, including the accountant’s role in assessing and advising on the implications of accounting regulation on financial reporting, and current developments and their implications for financial reporting.
Hurdle requirement
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit
Unit Fee Information
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