| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Syllabus: | Practical application and theoretical understanding of the specialised accounting standards. Examination of current exposure drafts and topical accounting issues. |
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| Unit Outcomes: | On successful completion of this unit students will have- Explained the application of specialized accounting standards which are not covered in the basic financial reporting units required for professional membership. Applied the specialized accounting standards in practice. Compared exposure drafts with a set of guidelines for quality standards to be able to express an opinion on the value of the exposure draft and its efficacy in the solution of perceived accounting problems. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | Rogero, L.H. (1998). Characteristics of High Quality Accounting Standards. (Vol 12. No 2). Accounting Horizons. |
| Unit Texts: | CPA/ICAA. Accounting Handbook. (updated annually). Sydney, Pearson Education. |
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| Unit Assessment Breakdown: | Assignment 30%, Presentation 20%, Final Examination 50%. This is by grade/mark assessment. |
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 2 | Y | | | |
