1. Examine conceptual issues and the sources of authority for the accounting requirements which
apply to reporting by Australian companies and corporate groups, including Company Law,
International and Australian Accounting Standards, and Stock Exchange requirements;
2. Critically analyse and interpret the financial statements and other disclosures produced by
Australian companies and corporate groups;
3. Apply Australian Accounting Standards and Corporate Legislation to the financial reporting
processes of a range of corporate forms including companies and joint ventures;
4. Evaluate financial accounting problems and select appropriate accounting strategies for the
accounting entity;
5. Prepare accounting reports for companies and other corporate forms that meet the compliance
requirements of the professional and legal bodies in Australia;
6. Make judgments about appropriate use of accounting standards and accurately apply appropriate
treatments and communicate these outcomes to a diverse range of stakeholders.
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