AFW3050

Financial accounting issues (6 points)

(BUS)

Leader: Berwick: Dr Mahendra Goyal (Chief examiner); Gippsland: Dr Patty McNicholas; Peninsula: Mr Ray Matthews; Malaysia: Ms Norita Nasir; South Africa: To be advised

Offered:
Berwick First semester 2003 (Day)
Gippsland First semester 2003 (Day)
Gippsland First semester 2003 (OCL)
Hong Kong First semester 2003 (OCL)
Malaysia First semester 2003 (Day)
Peninsula First semester 2003 (Day)
Perth First semester 2003 (Day)
Singapore First semester 2003 (OCL)
Malaysia Second semester 2003 (Day)
Berwick First semester 2004 (Day)
Gippsland First semester 2004 (Day)
Gippsland First semester 2004 (OCL)
Hong Kong First semester 2004 (OCL)
Malaysia First semester 2004 (Day)
Peninsula First semester 2004 (Day)
Perth First semester 2004 (Day)
Singapore First semester 2004 (OCL)
Malaysia Second semester 2004 (Day)

Synopsis: To provide students with an advanced understanding of various corporate accounting issues in accordance with the Australian accounting standards and statutory requirements. Financial accounting issues are: institutional setting and the conceptual framework; accounting for leases; accounting for employee benefits; accounting for financial instruments; segment reporting; accounting for EPS; accounting for extractive industries; accounting for self generating and regenerating assets; financial reporting in the public sector; international accounting standards and harmonisation; foreign currency translation; and social and environmental reporting.

Assessment: Assignment: 40% + Examination: 60%

Contact Hours: 2-hour lecture and 1-hour tutorial per week

Prerequisites: AFW2491