302130 (v.2) Accounting (Theory and Issues) 512



 

Area:School of Accounting
Contact Hours:3.0
Credits:25.0
Seminar:1 x 3 Hours Weekly
Prerequisite(s):302128 (v.2) Accounting (Corporate) 511 or any previous version
Normative theories of accounting. Positive accounting theory. International accounting and the effects of cultural difference and harmonisation efforts. New accounting systems - social and environment factors. Advanced consolidation issues. Other issues in financial accounting including leases, foreign currency transactions, heritage assets, self-generating and regenerating assets.
YearLocationPeriodInternalArea ExternalCentral External
2003Bentley CampusSemester 1Y Y
2003Bentley CampusSemester 2Y Y
2003Bentley CampusSummer PeriodY  
2003Dongbei Uni Econs Fin ChinaTrimester 1AY  
2003Dongbei Uni Econs Fin ChinaTrimester 2AY  
2003Dongbei Uni Econs Fin ChinaTrimester 3AY  
2003Mktg Inst of S'poreTrimester 1AY  
2003Mktg Inst of S'poreTrimester 2AY  
2003Open University HKTrimester 1AY  
2003Open University HKTrimester 3AY  

 

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