22754 Corporate Accounting6cp
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.
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.