[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-179834-105":59,"doc-detail-179834-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","unit-guide-accg8307-2021-session-1-special-circumstance","Unit Guide ACCG8307 2021 Session 1 - Special circumstance","","Unit Guide ACCG8307 2021 Session 1 (Special circumstance) outlines extended academic support for students concurrently enrolled in the CPA Financial Reporting unit. The unit develops advanced knowledge of selected financial reporting and accounting standards, financial reporting requirements, and technical accounting expertise, emphasizing professional global applicability. Completion enables students to analyze and disclose advanced concepts, apply them to general-purpose financial statement preparation, and communicate theoretical financial accounting issues. Assessment and weekly module topics are specified for structured progression.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/unit-guide-accg8307-2021-session-1-special-circumstance/179834/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/unit-guide-accg8307-2021-session-1-special-circumstance/179834.png","ImageObject",300,407,{"name":92,"@type":93},"Liam","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of ACCG8307 2021 Session 1 (Special circumstance)?","Question",{"text":113,"@type":114},"It provides extended formal academic support for students enrolled in the CPA Financial Reporting unit, focusing on advanced financial reporting and accounting standards.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What outcomes are expected after completing this unit?",{"text":118,"@type":114},"Students gain detailed understanding of advanced financial analysis and disclosure, apply it to general-purpose financial statements, and communicate financial accounting issues from a theoretical perspective.",{"name":120,"@type":111,"acceptedAnswer":121},"How is the assessment structured in this unit?",{"text":122,"@type":114},"Assessment includes an in-class test, CPA external examination components such as mid-session examination and class participation, and assessed coursework tied to specific modules.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},179834,1788338413,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145},8796095461564,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| Unit convenor and teaching staff Subject Coordinator\u003Cbr>Damian Bridge\u003Cbr>[damian.bridge@mq.edu.au](damian.bridge@mq.edu.au)\u003Cbr>Contact via Please contact via iLearn Please check iLearn for details\u003Cbr>Moderator Tas Husain\u003Cbr>[tas.husain@mq.edu.au](tas.husain@mq.edu.au)\u003Cbr>[Contact via N/A](Contact via N/A)N/A\u003Cbr>N/A |\n| --- |\n| Credit points 10 |\n| Prerequisites\u003Cbr>(40cp at 6000 level and (ACCG921 or ACCG8121) and (ACCG923 or ACCG8123) and (ACCG926 or ACCG8126) and admission to MProfAcc or MProfAccgLead or MAccg(Adv)) or (admission to MAdvProfAcc and 10cp at 8000 level) |\n| Corequisites |\n| Co-badged status |\n| Unit description\u003Cbr>This unit provides extended formal academic support for students concurrently enrolled in the Financial Reporting unit of the CPA program. It is designed to provide students with an advanced knowledge of selected financial reporting and accounting standards, financial reporting requirements, technical accounting expertise, and business skills and values that are applicable in a professional and global environment. At the completion of this unit, students will have a detailed understanding of advanced concepts in financial analysis and disclosure in relation to key business concepts and transactions and be able to apply this knowledge to the preparation of general-purpose financial statements. Students will also be able to communicate financial accounting issues that may arise in the preparation of general-purpose financial statements including those from a theoretical perspective. |\n\n\n| Name Weighting Hurdle Due Groupwork/Individual Short Extension AI Approach |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| In Class Test | 20% | No | Varioussee iLearn |  | No |  |\n| CPA External Examination\u003Cbr>\u003Cbr>Mid-Session Examination\u003Cbr>Class\u003Cbr>Participation | 30%\u003Cbr>\u003Cbr>30%\u003Cbr>20% | Yes\u003Cbr>\u003Cbr>No\u003Cbr>No | 7th-25th April\u003Cbr>\u003Cbr>Monday 29th March\u003Cbr>VariousSee iLearn | | No\u003Cbr>\u003Cbr>No\u003Cbr>No | |\n\n\n| Week | Week Beginning | Topic/Content |\n| --- | --- | --- |\n| 1 | 25 January | • Introduction of Unit\u003Cbr>• Module 1: The role and importance of financial reporting |\n| 2 | 1 February | • Module 4: Income Taxes\u003Cbr>Note: This is an online session and compulsory for all students (Time and Day to be advised) . |\n| 3 | 1 February | • Module 5: Business Combinations and group accounting (part I)\u003Cbr>• Assessed coursework \\#1: Modules 1&4 (5%) will be held online Friday 5 February |\n| 4 | 8 February | • Module 5: Business Combinations and group accounting (part II)\u003Cbr>Note: This is an online session and compulsory for all students (Time and Day to be advised) . |\n| 5 | 8 February | • Module 6: Financial instruments (Part 1) |\n| 6 | 15 February | • Module 6: Financial instruments (Part 2) |","cbCaionIoKuq50e1","https://ap.wps.com/l/cbCaionIoKuq50e1","pdf",122163,13,"English","# Assessment and Requirements\n## Credit points and prerequisites\n## Assessment components and dates\n# Weekly Schedule\n## Module 1: Financial reporting role\n## Module 4: Income Taxes\n## Module 5: Business combinations and group accounting\n## Module 6: Financial instruments","[{\"question\":\"What is the purpose of ACCG8307 2021 Session 1 (Special circumstance)?\",\"answer\":\"It provides extended formal academic support for students enrolled in the CPA Financial Reporting unit, focusing on advanced financial reporting and accounting standards.\"},{\"question\":\"What outcomes are expected after completing this unit?\",\"answer\":\"Students gain detailed understanding of advanced financial analysis and disclosure, apply it to general-purpose financial statements, and communicate financial accounting issues from a theoretical perspective.\"},{\"question\":\"How is the assessment structured in this unit?\",\"answer\":\"Assessment includes an in-class test, CPA external examination components such as mid-session examination and class participation, and assessed coursework tied to specific modules.\"}]","Unit Guide ACCG8307 2021 Session 1 - Special circumstance | PDF",33]