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Unit of study_

ACCT6010: Financial Reporting for Business Groups

2025 unit information

Advanced issues related to financial accounting for corporate investments in subsidiaries, associates and joint arrangements are relevant to both public listed companies as well as private entities. In this unit of study, students gain a detailed understanding of topics that include: group accounting issues, such as the practical application of the control test; accounting for business combinations, non-controlling interests; intra-group transactions, foreign currency translation; consolidated cash flow reporting; segment reporting; accounting for joint arrangements and associates. A case study approach draws on examples from current corporate financial reporting to illustrate appropriate technical solutions in accordance with international accounting standards and guidelines (International Financial Reporting Standards), as well as the forces that determine the choice of methods. The unit also provides students with an awareness of relevant research to understand both current debates and accounting choices. Students will develop the ability to read and analyse financial reports of corporate groups and to understand the financial reporting implications of management decisions relating to internal reporting and organisational structure.

Unit details and rules

Managing faculty or University school:

Business (Business School)

Study level Postgraduate
Academic unit Accounting
Credit points 6
Prerequisites:
? 
ACCT6001
Corequisites:
? 
None
Prohibitions:
? 
None
Assumed knowledge:
? 
None

At the completion of this unit, you should be able to:

  • LO1. prepare consolidated financial statements
  • LO2. evaluate alternative solutions to financial reporting problems relating to groups
  • LO3. choose between financial reporting alternatives in an informed manner
  • LO4. communicate the results from the analysis of accounting issues effectively.

Unit availability

This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.

The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.

Session MoA ?  Location Outline ? 
Semester 1 2024
Normal day Camperdown/Darlington, Sydney
Semester 2 2024
Normal day Camperdown/Darlington, Sydney
Session MoA ?  Location Outline ? 
Semester 1 2025
Normal day Camperdown/Darlington, Sydney
Outline unavailable
Semester 2 2025
Normal day Camperdown/Darlington, Sydney
Outline unavailable
Session MoA ?  Location Outline ? 
Semester 1 2020
Normal day Camperdown/Darlington, Sydney
Intensive January 2020
Block mode Camperdown/Darlington, Sydney
Outline unavailable
Semester 2 2020
Normal day Camperdown/Darlington, Sydney
Semester 1 2021
Normal day Camperdown/Darlington, Sydney
Semester 1 2021
Normal day Remote
Semester 2 2021
Normal day Camperdown/Darlington, Sydney
Semester 2 2021
Normal day Remote
Semester 1 2022
Normal day Camperdown/Darlington, Sydney
Semester 1 2022
Normal day Remote
Semester 2 2022
Normal day Camperdown/Darlington, Sydney
Semester 2 2022
Normal day Remote
Semester 1 2023
Normal day Camperdown/Darlington, Sydney
Semester 1 2023
Normal day Remote
Semester 2 2023
Normal day Camperdown/Darlington, Sydney

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Modes of attendance (MoA)

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