ACC532 Issues in External Reporting (8)
Enrolment Restriction: Restricted to accounting graduates
This subject provides students with an opportunity to examine issues in current accounting practice and
relate them to the theories of accounting in attempts to resolve the practical problems of external
reporting. For example students will evaluate new standards with respect to practice and the theories that
explain that practice. Students will also evaluate recent accounting research and identify how it informs
us about external reporting.
