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2020 unit information
Classes and seminars in Trimester 3, 2020 will be online.
Last updated: 5 October 2020
MAA103, MAA261
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 3 hour seminar per week
Online independent and collaborative learning including 3 scheduled online workshops of 3 hours duration
This unit studies Australian financial reporting within the international accounting environment, with the aim to provide a broad context for the understanding of corporate reporting issues. Issues to be examined include recognition and measurement of assets, liabilities, equity income and expenses; the processes for accounting for investments in subsidiaries in Australian financial reporting; and the form and content of published financial reports.
These are the Learning Outcomes (ULO) for this UnitAt the completion of this Unit, successful students can:
Deakin Graduate Learning Outcomes
ULO1
Explain, discuss and integrate the technical and theoretical knowledge about the regulatory environment relating to Australian corporate accounting and reporting; and apply the relevant concepts to "real" situations.
GLO1: Discipline-specific knowledge and capabilitiesGLO5: Problem solving
ULO2
Identify, discuss, evaluate and apply the relevant accounting standards relating to definition, recognition, measurement and disclosure requirements of a reporting entity's assets, liabilities, equity, income and expenses.
ULO3
Explain, discuss and evaluate the issues involved in accounting for investment in subsidiaries; and apply this knowledge in preparing group accounts.
ULO4
Apply and demonstrate the appropriate technical knowledge in analysing company accounting information and problem solving; provide justification for their decisions by making references to relevant accounting standards; and communicate them to relevant stakeholders.
Critically reflect on professional issues related to the reporting of corporate performance.
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirement: achieve at least 50% of the marks available on the examination.
The texts and reading list for the unit can be found on the University Library via the link below: MAA363 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
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