This subject, which builds upon the introduction to financial accounting provided in the prerequisite subject, begins with an introduction to the regulatory environment for financial reporting and an overview of the conceptual framework for financial reporting principles and standards. The major focus is the form and content of published financial reports and the application of generally accepted accounting principles and specific financial reporting standards relating to concepts of recognition, measurement, disclosure, revaluation and impairment of financial statement elements.
School of Accounting and Finance
Postgraduate students only. Not available to students who have completed ACC590.
ACC511 or ACC566
ACC590 Subjects have overlapping content
The information contained in the CSU Handbook was accurate at the date of publication: May 2019. The University reserves the right to vary the information at any time without notice.