UNIT SCHEDULE

A schedule of semester weeks, dates, topics, readings and prescribed tutorial questions is provided on the following two pages:
WEEK 1 DATE 27 FEB TOPIC Topic 1: The Environment of Corporate Reporting in Australia READING 2 5 MAR Topic 2: Reports and Disclosure 3 12 MAR Topic 3: Revaluation and Impairment of Assets Chs 1 & 2 Statement of Accounting Concepts SAC1: Definition of the Reporting Entity AASBs Framework for the Preparation and Presentation of Financial Statements. AASB101/IAS1: Presentation of Financial Statements Chs 17 & 24 AASB108/IAS8: Accounting Policies, Changes in Accounting Estimates and Errors. AASB1031: Materiality. AASB110/IAS10: Events Occurring After Balance Sheet Date. TUTORIAL QUESTIONS INTRODUCTION

Part A: Revaluation of Assets Ch 6 AASB116/IAS16: Property, Plant and Equipment Part B: Impairment of Assets Ch 6 AASB136/IAS36: Impairment of Assets Ch 19 AASB112/IAS12: Income Taxes.

19 MAR

Topic 4: Accounting for Income Tax

26 MAR

Topic 4: Accounting for Income Tax (continued) Topic 5: Business Combinations

Chs 19 & 8 AASB112/IAS12: Income Taxes. AASB3/IFRS3: Business Combinations.

Ch 1: RQ: 1.1, 1.4, 1.8, 1.9 CQ: 1.17, 1.18, 1.19, 1.20 Ch 2: RQ: 2.19, 2.20, 2.22 CQ: 2.27, 2.30 Ch 17: RQ: 17.1, 17.6, 17.9, 17.10, 17.13, 17.14, 17.15 CQ: 17.20, 17.21 Ch 24: RQ: 24.2, 24.3 CQ: 24.6, 24.7 Part A: Ch 6: RQ: 6.1, 6.2, 6.6 CQ: 6.21, 6.22, 6.23 Part B: RQ: 6.4, 6.5, 6.7 CQ: 6.25, 6.27 Ch 19: RQ: 19.1, 19.2, 19.3, 19.4, 19.5, 19.12, 19.13 CQ: 19.22, 19.23

WEEK 6

DATE 2 APR

TOPIC Topic 6: Consolidation Accounting: General Principles and Basic Elimination of Investment in Subsidiary

READING Ch 28 AASB127/IAS27: Consolidated and Separate Financial Statements. AASB3/IFRS3: Business Combinations.

TUTORIAL QUESTIONS Ch 19: RQ: 19.9, 19.10, 19.11, 19.16, 19.19 CQ: 19.24 Ch 8: RQ: 8.2, 8.8, 8.9, 8.16, 8.17 CQ: 8.36

MID SEMESTER BREAK 9 APRIL 13 APRIL 7 8 16 APR 23 APR Topic 7: Consolidation Accounting: Intragroup Transactions Topic 8: Consolidation Accounting: Noncontrolling Interests Topic 9: Consolidation Accounting: Indirect Non-controlling Interests and Further Issues Topic 10: Accounting for Investments in Associates Topic 11: Accounting for Interests in Joint Ventures MID SEMESTER TEST Ch 29 AASB127/IAS27: Consolidated and Separate Financial Statements. AASB3/IFRS3: Business Combinations. Ch 30 AASB127/IAS27: Consolidated and Separate Financial Statements. Ch 31 Ch 28: RQ: 28.1, 28.2, 28.8, 28.20, 28.22 CQ: 28.24, 28.29 Ch 29: RQ: 29.3, 29.5, 29.8, 29.11 CQ: 29.14 Ch 30: RQ: 30.4, 30.5, 30.8, 30.9 CQ: 30.11 Ch 31: RQ: 31.5, 31.6, 31.10, 31.11 CQ: 31.13 Ch 33: RQ: 33.2, 33.3, 33.9, 33.13, 33.14 CQ: 33.18

30 APR

10

7 MAY

11

14 MAY

Ch 33 AASB128/IAS28: Investments in Associates. Ch 34 AASB131/IAS31: Interests in Joint Ventures.

12

21 MAY

SWOT VAC 28 MAY 1 JUNE OFFICIAL EXAMINATION PERIOD 4 JUNE 22 JUNE RQ = Review Questions: review questions CQ = Challenging Questions practice questions