This is an advanced unit in financial accounting that deals with accounting for business operations conducted through a corporate group from the perspective of the practitioner. The main topic of the unit is the techniques of consolidation accounting used to prepare the consolidated financial statements for a corporate group. The unit also considers the compilation of cash flow statements, accounting for income tax, accounting for business combinations, asset impairment, the translation of foreign operations, accounting for associated entities, and sustainability accounting. -- Course Website
Instructor: Mr Brian Millanta
Prerequisites: ACCG612 or ACCG926 or admission to MCom or MIntBus or MEc or MActPrac prior to 2011
