Highlights
Learning Outcomes :
1. Demonstrate an understanding of the role of the Corporations Act, sources of authority, and accounting standards in the governance of companies and requirements for financial reporting;
2. Explain the various methods available to companies in their resource expansion and the impact of each on the accounting records and financial statements;
3. Critically analyse and interpret the financial statements and other disclosures produced by Australian companies and corporate groups;
4. Achieve a high level of competence in applying prescribed accounting techniques to the preparation of the consolidated financial statements of Australian companies and corporate groups;
5. Appreciate the role of each of the types of external administration and how each method is applied.
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