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HE Unit Template
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Corporate Reporting
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BUACC2607 - Corporate Reporting
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20250200
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Course
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3.2
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2026-09-10
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2026-09-10
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Business
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Institute of Innovation, Science & Sustainability
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Business
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Undergraduate
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15
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.125
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080101
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Accounting
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080101 - Accounting
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<a href="http://www.federation.edu.au/locate/unit/buacc2607">View unit fees</a>
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Graded (e.g. HD, D, C, etc)
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7
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Bachelor Degree
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Intermediate
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<p>This unit will examine both the conceptual and the procedural aspects of corporate accounting within the framework of legal, stock exchange and professional reporting requirements. The unit may include topics which are normally related to corporate activities and the preparation of corporate financial statements such as company equity, debt, taxation, reorganisation, acquisition, consolidation, equity accounting, joint ventures, liquidations and receivership. This unit is designed to provide students with expertise in the theory and practice of corporate accounting within Australian and in an international context</p>
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<p>Topics may include: Accounting issues encountered in corporate accounting generally, comprising corporate regulation, company financing, company operations, accounting for income tax, accounting for non-current assets and, mergers and acquisitions. Accounting issues relating to special categories of companies, namely groups of companies or corporate groups, where the preparation of consolidated financial statements becomes necessary. For this part both knowledge of the mechanics of consolidation as well as an understanding of the conceptual issues relating to consolidations are necessary. Specialised corporate accounting issues associated with corporate disclosure, such as disclosures in relation to selection and application of accounting policies and liquidation of companies.</p>
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<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
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Semester
0200
Year
Year
2027
Current Year
2026
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BUACC2607 - Corporate Reporting
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BUACC2607 - Corporate Reporting
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Semester
Semester 1
Semester 2
Summer Semester
Year
2027
2026
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Overview
Key information
Requisites
Learning outcomes
Assessment
FedTASK
Parent Region
Overview
Unit description
<p>This unit will examine both the conceptual and the procedural aspects of corporate accounting within the framework of legal, stock exchange and professional reporting requirements. The unit may include topics which are normally related to corporate activities and the preparation of corporate financial statements such as company equity, debt, taxation, reorganisation, acquisition, consolidation, equity accounting, joint ventures, liquidations and receivership. This unit is designed to provide students with expertise in the theory and practice of corporate accounting within Australian and in an international context</p>
Unit content
<p>Topics may include: Accounting issues encountered in corporate accounting generally, comprising corporate regulation, company financing, company operations, accounting for income tax, accounting for non-current assets and, mergers and acquisitions. Accounting issues relating to special categories of companies, namely groups of companies or corporate groups, where the preparation of consolidated financial statements becomes necessary. For this part both knowledge of the mechanics of consolidation as well as an understanding of the conceptual issues relating to consolidations are necessary. Specialised corporate accounting issues associated with corporate disclosure, such as disclosures in relation to selection and application of accounting policies and liquidation of companies.</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc2607">View unit fees</a>
Requisites
Prerequisite
<p> must have completed <a href="/ords/r/curriculum/catalogue/course?p6_code=BUACC1508" target="_blank">BUACC1508</a></p>
Corequisite
None
Exclusion
<p> must not have completed <a href="/ords/r/curriculum/catalogue/course?p6_code=BUACC2002" target="_blank">BUACC2002</a></p>
Learning outcomes
Learning outcomes
<p>On successful completion of this unit, students are expected to gain the following [K]nowledge, [S]kills and [A]pplication of knowledge & skills</p>
Learning Outcomes
Ref
Outcome
K1
<p>Identify the legal, stock exchange and other professional reporting requirements pertaining to accounting for corporations within Australia and internationally;</p>
K2
<p>Determine the processes of financial reporting by corporations and recognise the role of generally accepted accounting practices and standards;</p>
K3
<p>Appraise the theoretical underpinnings of the current regime of financial reporting by corporations;</p>
K4
<p>Evaluate the strengths and limitations of corporate financial reports as a source of information</p>
S1
<p>Review and evaluate corporate accounting procedures in accordance with statutory and professional requirements;</p>
S2
<p>Analyse and explain the rationale behind particular accounting practices</p>
S3
<p>Research and identify appropriate accounting practices and communicate the solutions to problems</p>
A1
<p>Develop a critical awareness of contentious issues relating to corporate financial reporting, particularly company operations and taxation</p>
A2
<p>Appreciate the importance of judgement and ethical integrity in corporate financial reporting.</p>
Assessment
Learning Tasks and Assessment
Ref
Learning task
Assessment type
Weighting
Learning outcomes assessed
1
<p>Students will complete a short review task covering key concepts. This may include multiple-choice, short-answer, and brief explanation questions.</p>
<p>Test</p>
<p>10-20%</p>
K1, K2, S1, S2, A2
2
<p>Assignment</p>
<p>Assignment</p>
<p>30-40%</p>
K3, K4, S2, S3, A1, A2
3
<p>Comprehensive review of all topics</p>
<p>Independently invigilated live assessment</p>
<p>40-50%</p>
K1, K2, K3, K4, S2, A1, A2
Supplementary assessment available:
Yes
Supplementary assessment information:
<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
FedTASK
FedTASK
<p>Federation University recognises that students require key transferable employability skills to prepare them for their future workplace and society. FedTASKs (<strong>T</strong>ransferable <strong>A</strong>ttributes <strong>S</strong>kills and <strong>K</strong>nowledge) provide a targeted focus on five key, transferable Attributes, Skills, and Knowledge that are embedded within curriculum, developed gradually towards successful measures and interlinked with cross-discipline and co-operative learning opportunities.</p>
FedTASK
Description of FedTASK outcome
Level
FedTASK 1: Interpersonal
The ability to effectively communicate, interact and work with others both individually and in groups.
FedTASK 2: Leadership
The ability to apply professional skills and behaviours in leading others.
FedTASK 3: Critical Thinking and Creativity
The ability to work in complexity and ambiguity using imagination to create new ideas.
<p>Level 3 - Student works independently with limited guidance or works within self-determined guidelines appropriate to context</p>
FedTASK 4: Digital Literacy
The ability to work fluently across a range of tools and applications to achieve a range of skills.
FedTASK 5: Sustainable and Ethical Mindset
The ability to consider and assess the consequences and impact of ideas and actions in enacting ethical and sustainable decisions.
<p>Level 2 - Student demonstrates some independence within provided guidelines</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc2607">View unit fees</a>
Additional information
Cards Section - Non Research
Add Info Static Text
Internal reference: BUACC2607 - U3.2