Accounting for Corporate Entities

This subject examines key financial accounting topics at both an applied and theoretical level. Topics covered include but are not limited to, accounting for employee entitlements (including share options), segment reporting, earnings per share, intangible assets, biological assets, provisions and contingencies, financial instruments, derivatives and extractive industries. Upon successful completion of this subject students should be able to: High level of development: application of theory to practice; interpretation and analysis; critical thinking. Moderate level of development: written communication; problem solving; synthesis of data and other information; evaluation of data and other information; receptiveness to alternative ideas. Some level of development: oral communication; collaborative learning; team work.