Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Syllabus: | Financial accounting theory. A review of attempts to develop a conceptual framework in accounting and the need for such a framework to develop accounting standards. The regulatory mechanisms in the United Kingdom, United States of America and Australia,and their effectiveness. Aspects of the allocation problem, and capital maintenance concepts. |
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Unit Outcomes: | On successful completion of this unit, students will have - Advanced knowledge of financial accounting theory. A good knowledge of the different classifications of theory, specifically normative, positive and behavioural theory. The ability to discuss and compare the pros and cons of the above theories.The ability to defend arguments and articulate the appropriateness of given statements. Good writing, speaking out, presenting and information literacy skills. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | No prescribed texts. |
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Unit Assessment Breakdown: | Final exam 40%. Presentation 20%. Two assignments 40%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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