ACC532 Issues in External Reporting (8)

CSU Discipline Area: Accounting (ACCOU)

Duration: One session

Abstract:

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.

+ Subject Availability Modes and Locations

No offerings have been identified for this subject in 2013.Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC532

Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Enrolment restrictions:

Restricted to accounting graduates

Objectives:

Upon successful completion of this subject, students should:

* be able to demonstrate an understanding of the existing body of financial accounting theory
* be able to apply an understanding of financial accounting theory to the practical issues facing accountants
* be able to discuss and evaluate findings in current financial accounting research and their impact on external reporting
* be able to describe and distinguish the research designs and methods used in financial accounting research
* be able to identify and evaluate theories and frameworks for non-financial disclosures of social and environmental information.

Syllabus:

The subject will cover the following topics:

Identifying issues affecting practitioners Evaluating external reporting research Measurement in external reports Theories of accounting regulation Internationalisation of accounting Capital markets research Accounting discretion research Behavioural accounting research Unregulated external reporting Critical approaches to accounting research

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