Depending on the expertise available in particular semesters, this module can take on different areas. For example, one stream may be ACC4612(A) Seminars in Accounting: Advanced Issues in Financial Accounting, which will cover topics such as advanced consolidation, pension accounting, extractive industries, agriculture and emerging issues. Another stream may be ACC4612(B) and deal with insolvency and liquidation accounting, plus forensic accounting. Yet a third stream may focus on accounting for non-corporate entities such as partnerships, trusts, estates and charities. A fourth possible stream is methodology and research in accounting. The particular stream offered in a specific semester will be advertised in advance.