Buy ACCT 3011
Financial Accounting B Assignments
This unit gives learners an introduction into accounting principles used when investments are made in companies managed or greatly influenced by an investor. The unit starts by focusing on conditions for consolidating investments, the consolidation process, how to prepare consolidated financial records for corporate entities, especially intro-group transactions, handling of goodwill, and non-controlling interests.
It also tackles other elements of group accounting, for example segment disclosures, accounting for joint operations, equity accounting, and party disclosures. The first section of this unit ends with a significant analysis of group accounting; in terms of the impacts related processes have on users. The next section of the unit sheds light on the critical evaluation of contemporary issues in accounting regulation and practice, for example the political perspective of standard setting procedures. Accounting for financial instruments is used as a case study.
In the end, due consideration is also given to voluntary disclosures in terms of socio-environmental reporting. The objective of Financial Accounting B is to enhance the critical analysis skills and written communication aptitude of students when it comes to corporate group activities.
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