Contemporary Issues in Accounting M

Course aim

The aim of this course is to extend students' knowledge and understanding of financial accounting and corporate reporting theories and their application to controversial accounting standards and practices.

Course content

Introduction to financial accounting theory, normative theories of accounting for price changes, positive accounting theory, reactions of capital markets to financial reporting, accounting for financial instruments, legitimacy and stakeholder theories of discretionary disclosure, corporate social and environmental reporting, accounting for intangibles, critical perspectives of accounting.

Textbook(s)

Deegan, M 2014, Financial Accounting Theory, 4th edn, McGraw Hill, North Ryde, Australia

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5013	Advanced Accounting M

Corequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
BUSS 5233	Corporate Finance

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 12 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks
INTERNAL, CITY WEST (INTENSIVE)
Lecture	1.5 hours x 9 weeks
Tutorial	1.5 hours x 9 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Assignment - critical analysis and discussion, Examination, Workshop exercises

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
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* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.