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ACCT19062  Accounting Theory

Financial accounting theory with special reference to concepts of accounting, methodology of accounting theory, valuation of assets and liabilities, and income determination, and a critical consideration of alternative accounting models (present value, current cost, selling price). Consideration is given to the application of accounting theory to extended credit transactions, tax allocation, long-term contracts, leases, intangibles, and accounting for subsidiaries, associated and diversified companies, extractive industries and foreign operations.

Central Queensland University Handbook
This handbook was correct as at: 07-May-2002

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