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ACCT 622

CPA Financial Reporting

Course overview

You’ll have advanced knowledge of the application of accounting standards, and also the ability to interpret and use financial reports.

Course information

Prerequisites and Restrictions You must satisfy the following requirement(s):

Your Academic Program is M.Professional Accting (CPA), 7761


or

your Academic Program is M.Professional Accting (CPA), 7762

Available semesters Semester 2 2024
Credits 20
Domestic fees $1,383.00

What you will learn

After successfully completing this course, you’ll be able to:

  1. Synthesize an advanced understanding of the role of financial reporting and the importance of conceptual framework in financial reporting.
  2. Evaluate the application of selected IFRSs issued by the IASB when applied to critical organisational transactions and events.
  3. Formulate consolidated financial statements.
  4. Analyse the effects of financial instruments on the financial statements.
  5. Apply other group accounting techniques in accordance with IFRSs.

Course examiners

Gloria Hao

Dr Gloria Hao

Senior Lecturer

Faculty of Agribusiness and Commerce

gloria.hao@lincoln.ac.nz