This course creates an overview of the Aotearoa-New Zealand external financial reporting environment. This includes a detailed study of selected International Financial Reporting Standards.
|Prerequisites and Restrictions|| You must satisfy the following requirement(s):
|Available semesters||Semester 1 2022|
What you will learn
After successfully completing this course, you’ll be able to:
- Explain the financial reporting regulatory requirements for Aotearoa-New Zealand.
- Explain how Financial Reporting Standards are developed, both in New Zealand and internationally.
- Define the reporting requirements for selected assets, liabilities, equity, revenue and expenses.
- Demonstrate your understanding of accounting procedures applying to selected assets, liabilities, equity, revenue and expenses in New Zealand.
- Understand the ethical and professional practices that underpin accounting procedures and the disclosure of selected assets, liabilities, equity, revenue and expenses in New Zealand.
Dr Gloria Hao
Faculty of Agribusiness and Commerce[email protected]