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Accounting Standards and Practice - ACCG923
This unit examines advanced topics relating to accounting standards, practice and financial reporting. The general purpose financial reporting framework is examined from the perspective of a single incorporated entity. Based on International Financial Reporting Standards (IFRS) and their Australian equivalents (AASB), topics include the regulatory and conceptual foundations of financial reporting; accounting for income/deferred taxes; recognition, measurement, revaluation and impairment of different types of assets (including intangible assets), accounting for leases and construction of a complete set of financial statements, including the statement of cash flows. The unit develops graduate capabilities centred upon critical, analytical and integrative thinking, research and problem solving capability and students to be capable of professional and personal judgment and initiative. The unit also requires students to undertake research and write a Business Research Report.
| 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 2016 - February 2017, North Ryde, Day City S1 Day - City, Session 1, Day, February to June |
| Staff Contact(s): | Accounting and corporate governance staff |
| Prerequisites: |
(ACCG611 or ACCG861) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom or MIntAccg) |
| 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.