Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should be able to appreciate the directions of contemporary debate, research and practice on a number of topics in the area of financial and other corporate information reporting to internal and external user groups. Topics include approaches to the formation of accounting theory, the background to external reporting, research into the usefulness of public accounting, issues in external reporting and the future of external reporting.
Assessment Mid-semester test: 20% + Examination: 80%