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BIBM702 – Advanced Financial Accounting

Module code
Module title
Advanced Financial Accounting
To enable students to develop an understanding and critical awareness of financial accounting issues within New Zealand and international context.
  • BI1401
  • BI1501
NZQA Level
Level 7
NZQA Credits
Delivery method
  • Web-Supported
Learning hours
Total learning hours
Resources required
Learning Outcomes
1. Articulate accounting theories and synthesise relevant literature in order to evaluate the
appropriateness of accounting measurements.
2. Determine and apply the appropriate accounting treatments and disclosures for selected
practical scenarios in compliance with NZ IAS and NZ IFRS
3. Determine and apply the appropriate accounting treatments and disclosures for complex
business structures in order to comply with NZ IAS and NZ IFRS.
4. Research on and critically discuss contemporary national and international issues related to
financial reporting.
- Accounting theories
- Accounting measurements
- Select at least five items:
- Intangible assets
- Employee entitlements
- Income taxes
- Revenue recognition - construction contracts
- Lease
- Foreign currency
- Share-based payment
- Financial instruments
- Earnings per share
- The equity method of Accounting
- Accounting or non-controlling interest
- Accounting for joint ventures and associates
- Selected current issues in Financial reporting
Teaching and Learning Strategy
Teaching will involve blended delivery methods incorporating the Moodle online delivery platform. Other delivery methods my involve theoretical and practical classes, face to face, lectures, tutorials, workshops, group activities, guest tutors, field trips, role-play, and video conferencing, as appropriate.
Assessment Criteria
Candidates must achieve a minimum result of 40 in the final examination of this module. They must also achieve a minimum C grade pass overall from all assessments to receive a passing grade for the module.
Learning and Teaching Resource
Required Text:
An extended reading list will be supplied by the tutor at commencement of the module. This will be updated annually.

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