ACCTG 311 - Financial Accounting
Faculty
Business and Economics
Department
Accounting & Finance
Points:
15
Available Semesters:
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Course Components
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Tutorials
Lectures
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Workshops
Description: Explanatory and prescriptive theories of accounting provide the context for an examination of the determinants of financial reporting practice in New Zealand with special reference to accounting for pensions, foreign currency, deferred tax and financial instruments. Issues in international accounting and professional ethics are also addressed.
Prerequisites / Restrictions
Prerequisite: ACCTG 211
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