Important Information
Programs
Courses
Residential Schools
International Students
Current Handbook
Glossary
By Course Code:
ACCT AINV ALLH AQUA ARTH ARTS AUDV AVAT BIOH BIOL BIOT BLAR BLCN BLOC BLSV BMED BMSC BOTN BUSN CHEM CHIR CNSL COIS COIT COMM COMT CQUN CREA CULT DGTL DNCE DRMA ECOM ECON EDCU EDEC EDED EDEL EDFE EDHE EDSE EDVT ENAC ENAE ENAG ENAM ENAR ENCO ENEA ENEC ENEE ENEG ENEM ENEP ENEV ENIM ENMG ENML ENMM ENPG ENPO ENRG ENSD ENSE ENTA ENTC ENTE ENTG ENTI ENTM ENTZ ENVH ENVR ESSC EVST FAHE FARM FILM FINC FSEH GENE GEOG GEOH GOVP HIST HLPB HLTH HLTP HMGT HMSC HRMT HUMT IEXC INDG JALC JAPN JAZZ JOUR LAWS LITR LNGC LNGE LOTE MARN MATH MBIO MDWF MEDI MEDS MGMT MMST MNTR MQPR MRKT MUSC NHLT NHPE NURS NUTR OCCT OCHS OLTC ORAL PERF PHRM PHYG PHYS PMSC PODI PPMP PROP PSIO PSYC RAIL RELG SAFE SCIE SKIL SOCL SOWK SPCH SREC STAT SWHS THTR TOUR VART WELF WRIT ZOOLACCT19062 Issues in Financial Reporting
Course details
This course commences with an overview of the Australian financial reporting environment by focussing on: accounting standard setting arrangements; harmonisation of accounting practices; and the conceptual framework for accounting. The remainder of the course examines a number of specific financial reporting issues that are the subject of Australian Accounting Standards Board (AASB) accounting standards. These issues include: intangible assets, leases; the extractive industries; and foreign currency transactions. Students will be required to gain an understanding of the practical aspects of these issues, as well as be able to critically analyse their theoretical aspects. IF YOU HAVE STUDIED THIS COURSE WHEN IT WAS NAMED "ACCOUNTING THEORY" YOU SHOULD NOT STUDY IT AGAIN.
Course at a glance
| Career: | Undergraduate |
| Credit points: | 6 |
| Requisites: | Prerequisite: ACCT 11057 |
| Student Contribution Band: | 3 |
| EFTSL: | 0.12500 |
Course availability
| Term | Campus |
|---|---|
| This course is not offered for this handbook year | |
Course evaluation reports
Course evaluation results may be accessed using the Course Evaluation application in the My.CQU Portal at http://my.cqu.edu.au
PRINT WARNING - Printed copies of this document or part thereof should not be relied upon as a current reference document. ALWAYS refer to the electronic copy for the latest version.