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AFX5930 - CPA financial accounting

6 points, SCA Band 2, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Mr Alex Martin


Caulfield Second semester 2007 (Evening)


This unit is one of the elective segments offered in the CPA Program. The unit addresses contemporary financial reporting issues in a globalised environment. The unifying theme throughout the segment is measurement. The unit includes the nature of measurement alternatives for assets, liabilities and equity, and an analysis of the measurement options available for private and public sector reporting. Topics examined include: asset impairment; recognition, measurement and disclosure of provisions, contingent assets and contingent liabilities; employee benefits; financial instruments; and corporate social responsibility reporting.


The learning goals associated with this unit are to:

provisions, contingent liabilities and contingent assets, employee benefits and accounting for financial instruments


Examination (3 hours): 100%

Contact hours

3 hours per week


Associate membership CPA Australia