This subject delves more deeply into the sources of international financial reporting regulation and the conceptual framework, both of which are crucial to informing the global debate regarding financial reporting standard formulation and application. The subject develops student ability to research, interpret and apply accounting standards to a range of specific real world business issues including the raising of capital, impairment of assets and financial statement disclosures. Students will gain an appreciation of the dynamic and contested arena of financial reporting standard setting.
HD/FL
One session
School of Business
Not available to students who have completed ACC222
ACC110 or ACC128
ACC222 Similar content
ACC222
The information contained in the CSU Handbook was accurate at the date of publication: June 2022. The University reserves the right to vary the information at any time without notice.