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The professional accounting bodies require accountants to develop technical expertise in advanced financial accounting topics like financial instruments and earnings management. Given the complexity of commercial transactions conducted today, graduates must also possess an understanding of the concepts of corporate governance, ethics and organisational sustainability and how the reporting of these issues is needed and applied in today鈥檚 business environment. The course focuses on the analysis of many sources of corporate information, such as the annual report, ASX announcements, media releases, analyst meetings and environmental reports or corporate social responsibility reports. It provides a sound foundation for graduates pursuing their professional body accreditation studies or their career in business.

The course builds on students' knowledge of consolidated financial statements by investigating advanced financial accounting topics such as financial instruments (measurement, recognition and disclosures) and earnings management issues (asset impairment, goodwill, revenue recognition, provisions and contingent liabilities).