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Advanced financial accounting (6 points)


Leader: Associate Professor Alan Ramsay

Clayton First semester 2003 (Day)
Clayton First semester 2004 (Day)

Synopsis: Topics include accounting standard-setting arrangements; the conceptual framework for financial reporting; the form and content of financial statements; income tax allocation; intangibles; off-balance sheet financing including leasing; superannuation plans; general insurance; employee benefits; financial instruments and emerging issues in financial reporting.

Assessment: Two mid-semester tests (1.25 hours): 20% + Practical work + Examination (3 hours): 80%

Contact Hours: Two 1-hour lectures and one 1-hour tutorial per week

Prerequisites: AFC2120

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