UNIVERSITY OF TECHNOLOGY SYDNEY 
22320: Accounting for Business Combinations 
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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Accounting for Business Combinations (22320) - University of Technology Sydney

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ACADEMIC YEAR 2025 - 2026

University	University of Technology Sydney
Study Level	Undergraduate
Subject Code	22320
Subject Name	Accounting for Business Combinations
Notes Title	Final Examination Guide and Notes
Page Length	37

Do you feel like you're not prepared enough for your upcoming Accounting for Business Combinations - Final Examination 2026, at the University of Technology Sydney? Don't worry, we've got you covered. This updated study material is specifically designed for the exam and will help you ace it. The guide will help you understand the structure of the final exam, including probable question styles and ranges. It also contains comprehensive exam-style questions with step-by-step solutions and detailed analysis of common mistakes and tricky areas. By using this guide, you'll save time and effort in studying for the exam and gain the confidence and knowledge you need to tackle it head-on.

Together with Accounting Standards and Regulations (22420), this subject deals with the application and analysis of prescribed accounting treatments. It specifically surveys the institutional and legal framework of current Australian accounting with reference to international accounting standards and local and overseas standards and exposure drafts.

✔ (Summary) Main Topics:

The regulatory environment for corporate and other reporting entities in Australia
Introduction to consolidation
Principles of consolidation and the consolidation process
Accounting for investments in associates
Accounting for interest in joint arrangements
Other corporate disclosures including segments and related parties

✔ Learning Outcomes:

Apply the regulations that determine accounting and reporting for economic entities
Prepare financial statements for economic entities that accounts for subsidiaries, associates and joint ventures, and provides segment information
Implement accounting and reporting techniques to non-routine circumstances and new events

SUBJECT CODE	SUBJECT NAME
20504	Quantitative Business Analysis
21212	People and Organisations
22108	Accounting and Accountability
22208	Accounting, Business and Society
22320	Accounting for Business Combinations
22321	Cost Management Systems
23115	Economics for Business
23507	Time Series Econometrics
23566	Economics for Business 2
23567	Intermediate Microeconomics
23568	Intermediate Macroeconomics
23571	Introductory Econometrics
24109	Marketing and Customer Value
25300	Fundamentals of Business Finance
25503	Investment Analysis
25556	The Financial System
25557	Corporate Finance: Theory and Practice
25579	Applied Portfolio Management
25620	Derivative Securities
26134	Business Statistics
70110	Introduction to Law
79017	Taxation Law

Accounting for Business Combinations (22320) - University of Technology Sydney

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