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.||Investigate 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.||Articulate sound professional judgement on issues relevant to the recognition and reporting of information contained in financial statements, as prepared in accord with accounting standards;|
|6.||Implement advanced level personal autonomy and accountability within collaborative decision making activities in achieving ethical and socially responsible team outcomes; and|
|7.||Appraise the impact of business ethics and corporate governance on the accounting profession.|
|Case Study||Case study and presentation based on contemporary accounting reporting and disclosure (group)||20%|
|Project||Research project on a contemporary accounting issue (Group)||30%|
Contemporary Issues in Accounting 2nd ed.
Rankin, M., Ferlauto, K., McGowan, S. and Stanton, P. 2018.
John Wiley & Sons Australia, Queensland.
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