Students frequently share supplementary materials online:
is typically titled “Financial Accounting for Companies” or an advanced variant of corporate financial reporting. It serves as the bridge between intermediate financial accounting and the professional-level subjects (like ACC4802 or CTAC). It is the gatekeeper course that separates casual accounting students from future chartered accountants.
(Advanced Corporate Accounting and Reporting) is a high-level accounting module at the National University of Singapore (NUS) acc3704
: Total cash, equity, or contingent value paid by the acquirer.
Accounting for foreign subsidiaries and branches, including translation of financial statements to the reporting currency. Widely regarded by undergraduate business students as the
is the capstone financial accounting module offered by the NUS Business School at the National University of Singapore. Widely regarded by undergraduate business students as the most technically rigorous course in the Accountancy specialization, ACC3704 bridges classroom theory with complex, real-world corporate financial reporting.
Application-heavy assignment requiring complex consolidation excel modeling and journal entries. Note on Recoding
Often described by students as a step up in technical difficulty from introductory courses, ACC3704 focuses heavily on the complexities of business combinations and the preparation of consolidated financial statements What to Expect in ACC3704
: Advanced Financial Accounting — An IFRS Standards Approach (4th edition) by Pearl Tan, Lim Chu Yeong, and Kuah Ee Wen.
The module covers advanced financial accounting topics, primarily business combinations and consolidation Key Topics Consolidated Financial Statements (intragroup transactions, inventory sales , and PPE) [1, 2]. Accounting for Associates and Joint Arrangements Foreign Currency Transactions and translation of foreign operations [2, 21]. Deferred tax treatment in consolidation [9, 28]. Note on Recoding