No offerings have been identified for this subject in 2015
ACC532 Issues in External Reporting (8)
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. |
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+ Subject Availability Modes and Location
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.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Enrolment restrictions|
Restricted to accounting graduates |
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Learning OutcomesUpon 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. |
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SyllabusThe 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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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
