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Accounting Standards and Practice - ACCG923
This unit looks at advanced topics relating to financial reporting, accounting standards and practice. It examines a general purpose financial reporting framework from the perspective of a single incorporated entity. In doing so, the unit emphasises the development of a conceptual understanding of accounting in addition to accounting procedures. Students are required to gain an insight into the development of statutory reporting requirements, accounting standards and the conceptual framework project, cash flow statements, the measurement of non-current assets and liabilities, and analysis and interpretation of financial statements.
| Credit Points: | 4 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Day - Session 2, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening S3 Day - Session 3, December 2013 - February 2014, North Ryde, Day MQC S1 Day - Session 1, Macquarie City Campus, Postgraduate, Day, February to June MQC S2 Day - Session 2, Macquarie City Campus, Postgraduate, Day, July to November |
| Staff Contact(s): | Ms Meiting Lu, Ms Peipei Pan |
| Prerequisites: |
(ACCG611 or ACCG861) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom) |
| Corequisites: | |
| NCCW(s): | ACCG862 |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website