This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to...

Purpose –The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of...

Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should...