ACF5150 - Financial reporting issues - 2018

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Mehdi Khedmati (First semester)
Dr Janto Haman (Second semester)

Unit guides

Offered

Caulfield

  • First semester 2018 (Evening)
  • First semester 2018 (On-campus)
  • Second semester 2018 (On-campus)

Prerequisites

ACF5956

Prohibitions

ACC5150, AFF5150

Synopsis

The extent to which accounting theories provide a basis for determining the content of external financial reports and resolving accounting controversies. The subject will provide students with the opportunity to further develop skills of analysis, evaluation and synthesis in the areas of financial accounting and reporting and in the process create an awareness of some current developments in accounting regulation.

Outcomes

The learning goals associated with this unit are to:

  1. acquire advanced knowledge and skills in understanding research articles
  2. synthesise academic literature related to financial reporting issues like voluntary disclosure and earnings management
  3. appraise and apply a methodology relating to capital markets research in accounting
  4. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce a professional quality business document that reports on the findings of an empirical research project; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of an comprehensive understanding of the topics covered by this unit.

Assessment

Within semester assessment: 60% + Examination: 40%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information