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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: depreciation and revaluation of con-current assets; intangible assets, heritage and biological assets; leases; the extractive industries; foreign currency transactions; employee benefits; superannuation plans; segment reporting; and events occuring after balance sheet date. 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 "ACCT19062 ACCOUNTING THEORY" YOU SHOULD NOT STUDY IT AGAIN.
Course at a glance
| Career: | Undergraduate |
| Credit points: | 6 |
| Requisites: | Pre-requisite: ACCT19084 |
| Student Contribution Band: | 3A |
| EFTSL: | 0.12500 |
Course availability
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