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AFW3050 - Financial accounting issues

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Dr Mahendra Goyal


Berwick First semester 2007 (Day)
Gippsland First semester 2007 (Day)
Gippsland First semester 2007 (Off-campus)
Hong Kong First semester 2007 (Off-campus)
Malaysia First semester 2007 (Day)
Malaysia Second semester 2007 (Day)
Peninsula First semester 2007 (Day)
Singapore First semester 2007 (Off-campus)


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.


The learning objectives of this unit are to:


Tutorial: 5%
Assignments: 35%
Examination: 60%
OCL: Assignments: 40%
Examination: 60%

Contact hours

3 hours per week