Group Discussion Board (Peer assessment)

This subject critically examines issues in financial accounting research and practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in this subject. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting. This subject will also provide increased coverage of key areas of financial accounting such as accounting for foreign exchange and leases.

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[Anti-requisite] CO3011 CO3013 Offerings: All

[Pre-requisite] (BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001)

[Pre-requisite] (BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001) Offerings: All

BX3012 - Contemporary Issues in Accounting

Contemporary Issues in Accounting

Use accounting frameworks to critically analyse current financial reporting issues encountered by accountants, auditors, regulators and users of financial information and develop well-supported arguments to inform decision making

Appraise theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices

Develop researched and reflective opinions and judgements concerning theoretical and practical standard setting in accounting, drawing on relevant research and practice and convey this using oral and written communication techniques

Integrate and apply International Financial Reporting Standards for the disclosure of financial and non-financial information