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) - at UTS

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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
Format	PDF
Page Length	37

Discover a comprehensive and easy-to-understand set of notes covering all examinable topics for Accounting for Business Combinations (22320) at the University of Technology Sydney. These notes offer essential information on the exam format, content, and key concepts to focus on. The guide provides a logical structure for weekly topics, emphasising and explaining crucial concepts and methods, along with initial examples for illustration. By using this all-inclusive study material, you can quickly grasp lecture content while practising with exam-style questions and accessing provided solutions.

This subject equips you with the skills necessary to apply accounting treatments for business combinations within the Australian context. While the focus is on accounting for mergers & acquisitions (M&A) and investment in associates and joint arrangements, other corporate disclosure requirements, including segments, related parties and sustainability, are also covered. You will develop a thorough understanding of the institutional and legal frameworks governing accounting practices, enhancing your ability to interpret and adhere to current standards.

✔ Upon completion of this subject, graduates will be able to:

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
Discuss, in written form, the appropriate accounting treatment applicable in the given circumstances

UNIT CODE	UNIT NAME
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
23566	Economics for Business 2
23567	Intermediate Microeconomics
23568	Intermediate Macroeconomics
23571	Introductory Econometrics
24109	Marketing and Customer Value
25503	Investment Analysis
25556	The Financial System
25620	Derivative Securities
26134	Responsible Evidence-Based Decisions
70110	Introduction to Law
79017	Taxation Law

Updated for 2026

Accounting for Business Combinations (22320) - at UTS

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