A key element of corporate governance in New Zealand is Financial Reporting. This paper is designed to familiarize students with the practices, principles and regulations of Financial Reporting in New Zealand. Application of the current statutory requirements and accounting standards for financial reporting, via tutorial exercises and assignments, is the key aspect of this paper and is intended provide students a thorough understanding of the expectations and ethical requirements of the accounting profession. 

 

This paper will require substantial time to be spent outside of class working through the textbook, exercises and readings. For every hour spent in class you are expected to spend at least 3.5 hours of study/preparation.