ACCTN502-23B (HAM)

Advanced Financial Reporting

30 Points

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The University of Waikato
Academic Divisions
Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: yilan.chen@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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What this paper is about

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The paper will allow students to investigate a selected issue related to preparing financial reports for external users. It will enhance understanding of the complexity of a specific issue facing accountants, preparers, and users of general-purpose financial reports. Future Accountants are expected to be able to consider the requirements of new equivalents to International Financial Reporting Standards. This paper provides an array of issues for students to consider. Through an in-depth exploration of a controversial issue underlying the preparation of annual financial statements, students will be able to critically examine the problems involved in preparing financial reports for external users. From a theoretical perspective, the paper examines financial reporting issues in their political, social, and economic contexts.

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How this paper will be taught

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This paper is a directed study. This is predominantly a net paper but students will have opportunities to meet in the lecture room as indicated in Moodle.
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Required Readings

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Students are required to access the links provided to obtain copies of the required readings in the reading list:

https://waikato.rl.talis.com/lists/213CFC1A-9EA8-3B35-E1CA-C705124FD415

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Communicate the results of the investigation
    Linked to the following assessments:
    Video Presentation (3)
    Final Assignment Research Project (4)
  • Conduct a critical investigation on the selected topic
    Linked to the following assessments:
    Literature Review (2)
  • Identify the specific issues facing accountants, preparers and users of general purpose financial for investigation
    Linked to the following assessments:
    Proposal (1)
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Assessments

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How you will be assessed

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The Internally assessed components make up 100.00% of the total assessment.


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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Proposal
4 Aug 2023
12:00 PM
20
  • Other: Upload in Moodle
2. Literature Review
4 Sep 2023
12:00 PM
30
  • Other: Upload in Moodle
3. Video Presentation
20 Oct 2023
5:00 PM
20
  • Email: Lecturer
4. Final Assignment Research Project
27 Oct 2023
5:00 PM
30
  • Other: Upload in Moodle
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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