Mr Richard Hartshorn
6 points · One 1-hour lecture and one 2-hour tutorial per week · Distance, approximately 12 hours per week · First semester · Gippsland · Prerequisite: AFG2023
Objectives The aim of this subject is to provide students an advanced understanding of various corporate accounting issues in accordance with accounting standards and statutory requirements for preparation of financial reports. Students will develop an advanced knowledge on a theoretical understanding of the principles used and to outline the various disclosure requirements.
Synopsis Assets and liabilities - accounting issues. Consolidation - overview general issues. Consolidation - advanced issues. Accounting for financial instruments. Accounting for social and environmental reporting. Accounting for self generating and regenerating assets. Financial reporting in public sector. International accounting.
Assessment Assignment: 20% · Research essay (3000 words): 30% · Examination: 50%
Prescribed texts
Henderson and Peirson Issues in financial accounting 8th
edn, Longman, 1998
Australian Society of CPAs and The Institute of Chartered Accountants in
Australia The accounting handbook Prentice-Hall, 1998