The learning goals associated with this unit are to:

1. explain the regulation of companies and the content of company financial reports
2. critically examine current issues and disclosure requirements in financial reporting
3. apply accounting standards and the conceptual framework in the preparation and presentation of financial reports for consolidated entities
4. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment, acquisitions, group accounting and financial statement analysis
5. apply critical thinking, research, problem solving, and written and oral communication skills to demonstrate the acquisition of a comprehensive understanding of the topics covered by this unit.