AFC9120

Issues in financial reporting

(BUS)

Professor Graham Peirson

3-hour session per week + First semester + Clayton

Synopsis: Issues include the influences on financial reporting; a conceptual framework for financial reporting; the form and content of the profit and loss statement, balance sheet and cash flow statement; company taxes; accounting for leases; accounting for employee entitlements; accounting for intangibles; financial instruments and emerging issues in financial reporting.

Assessment: Written (2000 words): 20% + Examination (3 hours): 80% + Practical work