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Unit Summary
Pre-requisites
Unit aim
Unit content
Module 1: Contemporary issues and the Conceptual Framework for accounting
Module 2: Standard setting, measurement and fair value accounting
Module 3: Theories in accounting and products of the financial reporting process
Module 4: Capital market research in accounting and Earnings management
Module 5: Integrated reporting and sustainability
Module 6: International accounting and other issues
Learning outcomes
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: | |
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1 | identify and make a clear distinction between different theories of accounting |
2 | choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios |
3 | analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios |
4 | reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios. |
On completion of this unit, students should be able to:
- identify and make a clear distinction between different theories of accounting
- choose between and apply specific theories in accounting to current events and contemporary financial reporting issues/scenarios
- analyse and critically evaluate chosen specific theories in accounting to current events and contemporary financial reporting issues/scenarios
- reflect on different accounting theories in relation to current events and contemporary financial reporting issues/scenarios.
Prescribed texts
- Students have the choice of an e-text version or a hard copy version. E-text recommended and ISBN provided below is for e-text.: Michaela Rankin, Kimberly Ferlauto, Susan McGowan, Patricia Stanton, 2018, Contemporary Issues in Accounting, 2th edn, John Wiley & Sons Australia,Ltd, Milton, QLD. ISBN: 9780730343530.