BOND UNIVERSITY 
ACCT13-303: Advanced Financial Accounting and Reporting 
Final Examination Guide and Notes 2026 
 
- Part 01. About This Guide 
- Part 02. Sample Final Examination Paper 
- Part 03. Suggested Solutions to Final Exam Paper 
- Part 04. Final Examination - Hints and Tips 
 
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ACCT13-303: Advanced Financial Accounting and Reporting (Solutions)

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ACADEMIC YEAR 2025 - 2026

University	Bond University
Subject Level	Undergraduate
Subject Code	ACCT13-303
Subject Name	Advanced Financial Accounting and Reporting
Notes Title	Final Examination Guide and Notes
Page Length	35

Master the complexities of Advanced Financial Accounting and Reporting (ACCT13-303) at Bond University and achieve exam success with our exclusive study guide. This comprehensive 35-page resource, designed for Bond students, empowers you to excel in the final exam. Dive deep into all examinable topics, grasp concepts with detailed step-by-step solutions, and refine your exam technique through a focus on core exam questions. Don't miss out on this invaluable tool for exam success - order your copy today.

This subject, Advanced Financial Accounting and Reporting (ACCT13-303) - focuses on advanced issues pertaining to the preparation of financial statements by reporting entities and provides an examination of the theories underpinning accounting practice and its professional standards. The aim is to foster an understanding of both the rationale underlying accounting principles and standards and how they are applied in practice. The appraisal of contemporary practices regarding the accounting standards and their application is emphasised.

Main topics to be covered:

Theories of Accounting
Conceptual Framework and Normative Theories of Accounting
Positive Accounting Theory
Fair Value Measurement and Accounting for Intangible Assets
Impairment
Employee Benefits & Share Based Payments
Empirical Analysis
Disclosure Issues
Financial Instruments
Foreign Currency Transactions and Translation

SUBJECT CODE	SUBJECT NAME
ACCT11-100	Accounting for Decision Making
ACCT11-102	Management Accounting
ACCT12-111	Accounting Information Systems
ACCT12-202	Financial Accounting and Company Reporting
ACCT13-303	Advanced Financial Accounting and Reporting
ECON11-100	Principles of Economics
ECON12-200	Linear Models and Applied Econometrics
ECON12-201	Markets and Corporate Behaviour
ECON12-202	Contemporary Macroeconomics Issues
ECON13-300	Advanced Econometrics
ECON13-301	Game Theory and Strategic Decision Making
FINC11-101	Fundamentals of Finance
FINC12-201	Financial Applications and Quantitative Analysis
FINC13-301	Corporate Finance
FINC13-303	Portfolio Analysis and Investment Management
FINC13-304	Financial Markets and Institutions
FINC13-305	Financial Derivatives
LAWS10-100	Business Law
LAWS13-528	Taxation Law
MGMT13-305	Human Resource Management
MKTG11-100	Marketing
STAT11-111	Business Statistics
STAT11-112	Quantitative Methods

ACCT13-303: Advanced Financial Accounting and Reporting (Solutions)

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