Intermediate Financial Accounting - ACCG612
This unit examines advanced topics relating to accounting standards, practice and financial reporting. The general purpose of 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, revenue and expense cycle, recognition, measurement, revaluation and impairment of different types of assets (including intangible assets); accounting for leases; and the construction of a complete set of financial statements, including the statement of cash flows. This unit develops graduate capabilities centred upon critical, analytical and integrative thinking, research and problem solving capability and develop students' ability to make professional and personal judgments.
| Credit Points: | 4 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening S3 Day - Session 3, December 2019 - February 2020, North Ryde, Day |
| Staff Contact(s): | Accounting and Corporate Governance staff |
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| NCCW(s): | |
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| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Course structures, including unit offerings, are subject to change.
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