The subject examines various theories that investigate and critique the roles of financial accounting in decision-making and theoretically appraise financial accounting practice and regulation. Contemporary issues, including measurement, the conceptual framework, convergence with the International Financial Reporting Standards and corporate sustainability reporting are examined in the context of various accounting theories including normative accounting theories and positive accounting theories. Students will engage with the content through a range of activities associated with contemporary cases and issues. Activities will include peer learning, discussions and online activities. Student learning will be guided and assessed through individual and group based assessment tasks.
BAO2203 - Corporate Accounting
|1.||Articulate an enhanced understanding of the role of theory in the development of accounting and the financial reporting environment;|
|2.||Critically reflect on and evaluate theories that explain financial and corporate social and environmental reporting;|
|3.||Elucidate factors that influence financial and non-financial accounting practice with reference to a broad and coherent body of theoretical knowledge;|
|4.||Critically analyse and justify accounting standards that apply to financial reporting in order to improve skills in exercising professional judgement in accounting practice; and|
|5.||Evaluate and debate contemporary issues relevant to the application of accounting standards and their impact on financial reporting in local and global communities.|
|Test||Test x2 (test 1: 15%, test 2: 35%)||50%|
|Case Study||Individual case study||20%|
|Project||Group Project - Research: 20% /Presentation:10%||30%|
Financial Accounting, 9th edition,
Deegan, C., (2019),
Financial Accounting Theory, 4th edition,
Deegan, C., (2014),
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