22754 Corporate Accounting

6cp
Requisite(s): 22747 Accounting for Managerial Decisions
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
Postgraduate

Description

This subject examines the institutional and legal framework of modern Australian financial accounting. The main topics include accounting for investments in subsidiaries (consolidation accounting), investments in associates (equity accounting) and investments in joint arrangements (proportional consolidation). The subject also examines the disclosure practices of corporate groups such as segment reporting, related party disclosures, and Environmental, Social and Governance (ESG) reporting. This is an intermediate level financial accounting subject.

Detailed subject description.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at access conditions and My Student Admin.