Intermediate Financial Accounting

This course is concerned with external financial reporting and, in particular, the accounting and reporting practices of listed companies.

It is an issues based course, where more complicated business transactions and events are considered, as well as accounting problems in certain specific areas.

The regulatory requirements for preparation of a … For more content click the Read More button below.This course is concerned with external financial reporting and, in particular, the accounting and reporting practices of listed companies.

It is an issues based course, where more complicated business transactions and events are considered, as well as accounting problems in certain specific areas.

The regulatory requirements for preparation of a set of company financial statements, together with the continuous disclosure requirements and voluntary disclosures made by companies, are examined.

Alternative accounting practices and issues, and the choice of technique by different preparers of accounts are also examined.

Emphasis is placed on the understanding of the theory of accounting and its development.

Recommended Prior KnowledgeTABL5905 Accounting 1 and TABL5910 Accounting 2.

Students who have not completed these courses should consult the Course convenor prior to enrolling in TABL5915 Intermediate Financial Accounting.Read More