91404 Concepts - NZ Reporting Entity - Student Edition

91404 Concepts - NZ Reporting Entity - Student Edition

LearnWell Digital

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LearnWell Digital resources bring you the same great learning as in our books - but in an interactive digital format. They are accessed by using the iQualify online learning platform, where you’ll find all your digital resources together in one place. 

You can find out more on the information page about our LearnWell Digital resources. 

What you'll learn

This course covers the things you'll need to know and be able to do for achievement standard 91404.

In it you'll find answers to questions like:

  • What is the conceptual framework?
  • What are statutory reporting requirements under the Financial Reporting Act 1993?
  • What features does a reporting entity have?
  • What is generally accepted accounting practice?
  • What is contained in a general-purpose financial statement?
  • What is the scope of the New Zealand Framework under the International Accounting Standards Board?
  • What are the qualitative characteristics of financial information?
  • What notions and assumptions exist in relation to the preparation of financial statements?

How you'll learn

There are a variety of ways you can learn and interact with the materials in this course.

Self-paced learning – the material is set up so you can learn at your own pace. Although there are 'suggested' times for each page, they're just a guideline - plan your learning to suit you.

Practice activities – throughout this course there are short activities. These activities are for you, not for someone to mark them. These activities give you a great chance to practise what you've learned and compare your answer to the model feedback. Look at the feedback carefully to see if you have missed out any aspects from your answer.

Submitting photos – sometimes people find it easier to scribble down a diagram or show their working with pen and paper. No problem! You can still store all your working and diagrams with the activity. That way you'll be able to refer back to your answers when you're revising. Simply take a photo of your work and upload it with the relevant activity.

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