BAO5525 - Financial and Corporate Accounting
|1.||Critically review and interpret the role of theory in the development of accounting;|
|2.||Conceptually map the interaction of the various parties involved in the regulation of financial reporting, both locally and globally;|
|3.||Understand the role of culture, values and dispositions in achieving consensual outcomes through consideration of the benefits and limitations of the international harmonisation of financial reporting standards;|
|4.||Critically analyse measurement issues and their effect on financial reporting practice;|
|5.||Exercise sound professional judgements on issues relevant to the recognition and reporting of information contained in financial statements, as prepared in accord with accounting standards|
|6.||Evidence advanced level personal autonomy and accountability within collaborative decision making activities in achieving ethical and socially responsible team outcomes; and|
|7.||Assess the impact of Information and Communications Technology and big data on the accounting profession.|
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