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Intermediate Financial Accounting - ACCG612

This unit examines advanced topics relating to accounting standards, practice and financial reporting. The general purpose of financial reporting framework is examined from the perspective of a single incorporated entity. Based on International Financial Reporting Standards (IFRS) and their Australian equivalents (AASB), topics include the regulatory and conceptual foundations of financial reporting, revenue and expense cycle, recognition, measurement, revaluation and impairment of different types of assets (including intangible assets); accounting for leases; and the construction of a complete set of financial statements, including the statement of cash flows. This unit develops graduate capabilities centred upon critical, analytical and integrative thinking, research and problem solving capability and develop students' ability to make professional and personal judgments.

Credit Points: 4
When Offered:

S1 Day - Session 1, North Ryde, Day

S2 Evening - Session 2, North Ryde, Evening

S3 Day - Session 3, December 2019 - February 2020, North Ryde, Day

Staff Contact(s): Accounting and Corporate Governance staff

ACCG611 Prerequisite Information


Unit Designation(s):
Assessed As: Graded
Offered By:

Department of Accounting and Corporate Governance

Faculty of Business and Economics

Course structures, including unit offerings, are subject to change.
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