Unit of Study ACCT6006 - Contemporary Issues in Accounting Theory (2021)
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Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.
On completion of this unit, students should be able to:
make a clear distinction between different theories of accounting
relate various concepts of value and capital maintenance to the measurement of both assets and income
explain and evaluate managers' incentives and opportunities to choose specific accounting policies
identify and evaluate the issues related to the regulation of external financial reporting
define corporate governance and assess the effectiveness of various corporate governance mechanisms
describe issues related to corporate social responsibility
critically evaluate contemporary external company reporting practices.
Prescribed learning resources
- No prescribed texts.
Prescribed Learning Resources may change in future Teaching Periods.