Advanced financial accounting
Dr Sheikh Rahman, Dr Stewart Jones, Mr Rohit Sharma
6 points * 3 hours per week * Caulfield, In-house
Objectives On completion of this subject students should be able to identify the basic conventions and doctrines of accounting; develop an understanding of other generally accepted principles that are applied in contemporary accounting models; assess and evaluate the development of the policy making process; apply these procedures when providing measurement and disclosure constraints in the accounting profession; identify major research perspectives that have emerged in financial accounting research on economic consequences; assess the currently emerging critical perspectives research and its implications for accounting.
Synopsis Methodology and development of accounting theory; the interface between accounting research, theory and practice; true income theories; valuation and measurement theories; information economics research; behavioural decision theory research; capital markets based research; agency theory research; critical perspectives on accounting.
Assessment Case study assignment (4000 words): 20% * Oral presentations: 10% * Group presentations: 10% * Final examination (3 hours): 60%