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This course examines the regulatory environment for financial reporting in New Zealand and globally. The course further discusses current financial reporting standards underlying accounting and reporting practices in advanced areas. Meanwhile this course critically examines contemporary developments in financial reporting practice and the related accountability issues of a diverse range of organisations.
This course examines the regulatory environment for financial reporting in New Zealand and globally and discusses current financial reporting standards underlying accounting and reporting practices in advanced areas. Furthermore, this course critically examines contemporary developments in financial reporting practice and the related accountability issues of a diverse range of organisations.
The outcomes of the course are:1. demonstrate an advanced understanding of the regulatory environment for financial reporting in Australia and New Zealand.2. evaluate the application of New Zealand and international financial reporting standards as applied to critical organisational transactions and events.3. prepare and analyse financial reports for for-profit and not-for-profit organisations, in accordance with generally accepted accounting practice.4. access, analyse and synthesise financial accounting information, and communicate this to a wide stakeholder audience.5. critically evaluate current accounting practice in response to academic research conducted in the area of financial reporting including emerging research studies, Māori and indigenous literature.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Biculturally competent and confident
Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.
Engaged with the community
Students will have observed and understood a culture within a community by reflecting on their own performance and experiences within that community.
Globally aware
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
MPAC601 and MPAC602
MPAC604
Students must attend one activity from each section.
Lectures for MPAC612 are recorded using the ECHO360 lecture recording system.
Heba Gaber Ahmed
Tak Yan Leung
Deegan, C; Financial Accounting ; 9th; McGraw-Hill NSW, 2020.
LEARN
Domestic fee $1,198.00
International Postgraduate fees
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems on the departments and faculties page .