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The course develops further understanding of financial accounting issues for companies and other entities in their New Zealand and international context. Topics include: the NZ regulatory environment; profit determination; presentation of financial statements including group accounts; current issues in financial accounting.
The main objective of the course is to undertake a detailed examination of financial accounting and reporting practices of companies and other entities. This course will build upon the material covered in first year courses in accounting and extend its scope, especially related to New Zealand's adoption of International Accounting Standards. Specifically, the course will cover some aspects of the following: assets, liabilities, equity, group accounting, leases, disclosure issues, and current issues in financial accounting.
One of ACCT103, AFIS101, ACIS103 or AFIS103, AFIS111, AFIS122, AFIS132 or (AFIS121 and AFIS102).
ACIS211, AFIS211
Susan Wild
Bob Miller , Bill Foster and Oliver Hille
Deegan, Craig , Samkin, Grant; New Zealand financial accounting ; 5th ed; McGraw-Hill, 2011.
Institute of Chartered Accountants of New Zealand. , New Zealand Institute of Chartered Accountants; Applicable financial reporting standards : New Zealand equivalents to international financial reporting standards ; Institute of Chartered Accountants of New Zealand (These can be accessed online on the New Zealand Institute of Chartered Accountants (NZICA) website).
Alfredson, Keith; Applying international financial reporting standards ; 2nd ed; John Wiley & Sons Australia, 2010.
New Zealand Society of Accountants; Chartered accountants journal of New Zealand ; The Society (Topical articles).
Regular and wide ranging reading is recommended. Reading the required text and the appropriate financial reporting standards is the minimum requirement.
Course Outline Learn
Domestic fee $655.00
International fee $2,888.00
* 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 .