This unit provides an advanced study of corporate financial reporting and contemporary accounting issues. Topics include the further and advanced study of accounting for corporate combinations (e.g. accounting for changes in parent and minority interests, consolidated cash flow statements, accounting for equity interests in associated companies and joint venture arrangements), the translation of foreign currency financial statements, accounting for financial instruments, employee benefits, intangible assets, and extractive industries and agriculture. -- Course Website
Prerequisites: ACCT5511 Intermediate Corporate Financial Accounting or equivalent