ACCTN502-19B (HAM)

Advanced Financial Reporting

30 Points

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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 Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@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:
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Paper Description

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This paper equips students with to appreciate some of the problems involved in preparing general purpose financial reports for external users. It will also enhance an understanding of the different issues facing accountants and preparers of general purpose financial reports, as well as enabling students to critically interpret annual reports.

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Paper Structure

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By exploring controversial issues underlying the presentation of annual reports, the paper aims to provide students with an appreciation of the problems and alternatives involved in compiling and presenting annual financial results. From a theoretical perspective, the paper examines financial reporting techniques in their political, social and economic contexts.

During the paper students will be acquainted with practical and theoretical problems and encouraged to research seminar topics for group discussion. A seminar approach will be used in the paper with all paper participants sharing in the leadership of seminars, which integrate both theoretical and applied knowledge. Class discussion will be encouraged throughout the paper.

The class size will dictate how the class operates and how often it meets.

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • LO1. Identify the different issues facing accountants and preparers of general purpose financial and other reports for external users.
    Linked to the following assessments:
  • LO2. Describe some of the techniques used in preparing general purpose financial and other reports for external users.
    Linked to the following assessments:
  • LO3. Critically interpret general purpose financial and other reports prepared by organisations for external users.
    Linked to the following assessments:
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Assessment

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

The Final Examination makes up the remaining 0%

You are required to complete the Assessments marked as "Compulsory".

YOU MUST do the Compulsory Assessment otherwise you will not pass the Paper.


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Assessment Components

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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. Presentation 1
20
  • Presentation: In Class
2. Research Report 1
7 Aug 2019
11:00 AM
20
  • Hand-in: In Lecture
3. Research Report 2
All Completed
9 Oct 2019
11:00 AM
30
  • Hand-in: In Lecture
4. Introduction and literature review
4 Sep 2019
11:00 AM
-
  • Hand-in: In Lecture
5. Digital Presentation
All Completed
14 Oct 2019
12:00 PM
20
  • Other: By Hand
6. Story board
11 Sep 2019
11:00 AM
-
  • Hand-in: In Lecture
7. Reading and class participation
9 Oct 2019
12:00 AM
10
  • In Class: In Lecture
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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There is no book of readings for this paper. Students are required to access the links provided to obtain copies of the required readings.
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Recommended Readings

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Specify the recommended readings for this paper.
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Other Resources

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Specify any other resources that students will benefit from accessing. You may like to include other learning resources such as online recordings etc.
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Online Support

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If you require online support for myweb please email helpdesk at: wmshelp@waikato.ac.nz
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Workload

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2x 2x hour Lecturers plus the time advised by your paper convenor for the extra workload.
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Linkages to Other Papers

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Pre-requisites: ACCT301 and ACCT302, or at the discretion of the Chairperson of Department.
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Prerequisite(s)

Prerequisite papers: ACCT301 or ACCT401 or ACCTN301 and ACCT302 or ACCTN302 or at the discretion of the Chairperson of Department.

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted Papers: ACCT502

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