|Year of offer||Not available in 2017|
|Subject level||Graduate coursework|
|Fees||Subject EFTSL, Level, Discipline & Census Date|
This subject focuses corporate reporting issues at an advanced level. The objective of the subject is to attain proficiency at an advanced level in the financial accounting discipline. Students will study contemporary topics making news in financial accounting. Students will be exposed to international accounting regulations and practices due to the major push to harmonisation of accounting standards internationally. This will provide a comprehensive and balanced framework to critically evaluate current accounting practices and proposed changes. Students will have an introductory exposure to changes in the perspective of financial reporting that has emerged in the accounting literature and practice in recent years.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Describe contemporary financial accounting issues as reflected in national and international accounting regulatory activities and pronouncements;
- Describe and apply advanced skills across the financial reporting topics covered and be able to apply these technical skills as necessary;
- Identify and critically evaluate emerging corporate reporting issues from regulation and practice;
- Analyse the nature and implications of changes in the perspective of financial reporting that have emerged in the accounting literature and in practice.
On successful completion of this subject, students should have improved the following generic skills:
- Oral communication and presentation skills;
- Synthesis of information;
- Problem identification and analysis;
- Critical thinking;
- Accessing information and evidence from a range of sources.