Subject Description

This subject builds on the fundamental knowledge of accounting procedures gained in prerequisite subjects. It involves the comprehensive study of aspects of corporate accounting and reporting which are regulated by legislation, accounting standards, Australian Securities and Investment Commission and Stock Exchange requirements.

Students apply their learning to produce aspects of reporting, such as financial statements, corporate reports that include disclosure requirements. The major orientation is towards the theoretical and practical aspects of corporate reporting, whilst at the same time exploring the reasons for regulatory disclosures.