6cp; prerequisite(s): 22747 Accounting for Managerial Decisions Postgraduate
This subject examines the institutional and legal framework of modern Australian accounting including reference to international accounting standards and local and overseas standards and exposure drafts. The main topics include: accounting for acquisition of assets including business enterprises; valuation and goodwill; consolidated accounts of complex economic entities; accounting for associate companies and joint ventures; accounting for financial instruments; corporate restructuring and liquidation.
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