Clayton First semester 2008 (Day)
Clayton Second semester 2008 (Day)
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.
The learning objectives of this unit are to:
Within semester assessment: 30%
Examination (3 hours): 70%
Two 1-hour lectures and one 1-hour tutorial per week