This subject deals with company formation, changes in a company's capital structure and the statutory and professional financial reporting requirements of incorporated reporting entities in an international context. An understanding of the overview of the conceptual framework and the role of accounting standards leads to the study of the definition, measurement and recognition of assets, liabilities and owner's equity items and to the disclosure of these items in financial statements.
The Charles Sturt University (CSU), with campuses around New South Wales, offers undergraduate and postgraduate degree programmes on campus and by distance education, for domestic and international students.
The university offers courses in:
* agriculture,
* allied health,
* business,
* media,
* theology,
* medicine, and
* humanities and more.
CSU regional campuses are located in Albury-Wodonga, Bathurst, Orange and Wagga Wagga. Theology Specialist Centres are located in Canberra and Parramatta. The university also has study Centres in Melbourne and Sydney.