Abstract

In the context of the internationalisation of accounting this subject deals with the corporate form of business organisation, the form and content of corporate financial statements, how to account for: taxation of company profits; acquisition of another entity; and expansion into an economic entity (parent-controlled entity; and investor-investee relationships). Consolidation, … For more content click the Read More button below.

Syllabus

Corporate financial accounting, in both the national and international environment.Accounting for company income tax.The form and content of published financial reports, including interim and concise reports.The economic entity and consolidated financial statements: acquisition, inter-entity transactions, direct outside equity interest, introduction to indirect outside equity interest, foreign currency transactions, translation of … For more content click the Read More button below.

Enrolment restrictions

Bachelor of Business Studies students only.