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2022 unit information
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 x 3 hour on-line workshops per trimester.
This unit focuses on Australian financial reporting within the international accounting environment, with the aim to provide a broad context for understanding 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.
Apply International Financial Reporting Standards (IFRSs) or equivalent Australian accounting standards (AASB) to record transactions and other events, and prepare for financial statements and related disclosures
GLO1: Discipline-specific knowledge and capabilitiesGLO4: Critical thinking
ULO2
Solve problems related to group entities and specialised transactions, leading to the preparation of consolidated general purpose financial statements, in accordance with IFRSs and other relevant national standards (e.g., AASB)
GLO1: Discipline-specific knowledge and capabilitiesGLO5: Problem solving
ULO3
Interpret financial and non-financial information from financial reports, sustainability reports, integrated reports and extended external reporting to assist for ethical and responsible decision making
GLO1: Discipline-specific knowledge and capabilitiesGLO5: Problem solvingGLO8: Global citizenship
ULO4
Critically apply theoretical principles (accounting theory) in explaining and evaluating underlying accounting practices
ULO5
Discuss current national and international developments in corporate reporting reflecting financial, social, environmental, ethical, and regulatory perspectives
GLO1: Discipline-specific knowledge and capabilitiesGLO8: Global citizenship
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment 1: (Individual)
Part A: Written Reflection (self)
Part B: Case study (Data analysis and financial reporting)
Part A: 1000 words
Part B: 1000 words
Part A: 10%
Part B: 15%
Week 6
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 to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.
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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