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301225 (v.2) Accounting (Regulation) 324



 

Area:

School of Accounting

Contact Hours:

3.0

Credits:

25.0

Lecture:

1 x 1 Hours Weekly

Tutorial:

1 x 2 Hours Weekly

Prerequisite(s):

305228 (v.1) Accounting (Financial) 250 or any previous version
The nature and process of regulating accounting standards in Australia. Role of Government, Australian Accounting Standards (AASB), Financial Reporting Council (FRC) and the Urgent Issues Group (UIG). Arguments on regulation and regulatory processes in other countries. Political, economic and international influences on accounting standards, international harmonisation and the role and influence of conceptual framework documents. Case studies.


Availability

Availability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.

 
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