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ACCT13-303: Advanced Financial Accounting and Reporting


This subject focuses on advanced issues pertaining to the preparation of financial statements by reporting entities and provides an examination of the theories underpinning accounting practice and its professional standards. The aim is to foster an understanding of both the rationale underlying accounting principles and standards and how they are applied in practice. The appraisal of contemporary practices regarding the accounting standards and their application is emphasised.

Subject details

FacultyBond Business School
Semesters offered
  • May 2022 [Standard Offering]
  • September 2022 [Standard Offering]
  • May 2023 [Standard Offering]
  • September 2023 [Standard Offering]
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2022: $5,260
  • Commencing in 2023: $5,400

Learning outcomes

1. Evaluate International Financial Reporting Standards (IFRSs) or other relevant standards in the preparation of financial reports at a proficient level. 2. Demonstrate professional judgment in the application of accounting policies used in the preparation of general-purpose financial statements in multifaceted scenarios. 3. Apply relevant theoretical principles underlying accounting practice to standard accounting situations. 4. Evaluate current national and international accounting issues and their relevance to external financial reporting. 5. Evaluate data from a variety of sources and perspectives through research, integration, and analysis to reach well-reasoned conclusions related to a contemporary accounting and reporting issue. 6. Demonstrate the ability to provide feedback to peers and adapt to feedback from peers regarding the performance of an advanced accounting task. 7. Communicate advanced accounting concepts and principles in a clear, concise writing style tailored to a professional audience. 8. Articulate complex accounting information to a diverse professional audience using appropriate visual aids.

Enrolment requirements

Requisites: ?


Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Restrictions: ?
  • Study Abroad Students

Subject outlines

Subject dates

Standard Offering
Enrolment opens18/07/2021
Semester start13/09/2021
Subject start13/09/2021
Cancellation 1?27/09/2021
Cancellation 2?04/10/2021
Last enrolment26/09/2021
Withdraw – Financial?09/10/2021
Withdraw – Academic?30/10/2021
Teaching census?08/10/2021
Standard Offering
Enrolment opens20/03/2022
Semester start16/05/2022
Subject start16/05/2022
Cancellation 1?30/05/2022
Cancellation 2?06/06/2022
Last enrolment29/05/2022
Withdraw – Financial?11/06/2022
Withdraw – Academic?02/07/2022
Teaching census?10/06/2022
Standard Offering
Enrolment opens17/07/2022
Semester start12/09/2022
Subject start12/09/2022
Cancellation 1?26/09/2022
Cancellation 2?03/10/2022
Last enrolment25/09/2022
Withdraw – Financial?08/10/2022
Withdraw – Academic?29/10/2022
Teaching census?07/10/2022