MPAC612-26S1 (C) Semester One 2026

Financial Accounting and Reporting

15 points

Details:
Start Date: Monday, 16 February 2026
End Date: Sunday, 21 June 2026
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 1 March 2026
  • Without academic penalty (including no fee refund): Sunday, 10 May 2026

Description

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.

Learning Outcomes

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.

University Graduate Attributes

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.

Prerequisites

Restrictions

Timetable 2026

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Wednesday 09:00 - 11:00 Beatrice Tinsley 112
16 Feb - 29 Mar
20 Apr - 31 May
Presentation A
Activity Day Time Location Weeks
01 Thursday 14:00 - 16:00 Meremere 526
23 Mar - 29 Mar
Tutorial A
Activity Day Time Location Weeks
01 Friday 14:00 - 16:00 Jack Erskine 315
16 Feb - 29 Mar
20 Apr - 31 May

Examinations, Quizzes and Formal Tests

Test A
Activity Day Time Location Weeks
01 Thursday 19:00 - 21:00 Beatrice Tinsley 111
23 Mar - 29 Mar
Test B
Activity Day Time Location Weeks
01 Monday 19:00 - 21:00 Rehua 005
18 May - 24 May

Timetable Note

Lectures for MPAC612 are recorded using the ECHO360 lecture recording system.

Course Coordinator

Heba Gaber Ahmed

Lecturer

Tak Yan Leung

Assessment

Assessment Due Date Percentage 
Test 1 20%
Test 2 20%
Individual Research Report 40%
Oral Presentation 1 10%
Oral Presentation 2 10%

Textbooks / Resources

Required Texts

Deegan, C; Financial Accounting ; 9th; McGraw-Hill NSW, 2020.

Course links

LEARN

Indicative Fees

Domestic fee $1,198.00

* 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 on the departments and faculties page .

All MPAC612 Occurrences

  • MPAC612-26S1 (C) Semester One 2026