CO3011:03
Advanced Financial Accounting
| Townsville, Cairns | HECS Band 2 |
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
The theory and practice relevant to current issues in financial reporting in Australia.
Learning Objectives:
- identify contemporary issues of concern to accountants in their consideration of appropriate accounting treatment of assets, liabilities, revenues and expense items;
- evaluate critically a selection of accounting regulations;
- describe and explain the underlying rationale for particular aspects of accepted practice in financial reporting;
- identify and evaluate possible future developments in financial accounting.
Assessment by assignment (10%); on-course test (20%); final examination (70%).