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.

Availability

Year	Location	Period	Internal	Area External	Central External
2003	Bentley Campus	Semester 1	Y		Y
2003	Bentley Campus	Semester 2	Y		Y
2003	Bentley Campus	Summer Period	Y
2003	Dongbei Uni Econs Fin China	Trimester 1A	Y
2003	Dongbei Uni Econs Fin China	Trimester 2A	Y
2003	Dongbei Uni Econs Fin China	Trimester 3A	Y
2003	Mktg Inst of S'pore	Trimester 1A	Y
2003	Mktg Inst of S'pore	Trimester 2A	Y
2003	Open University HK	Trimester 1A	Y
2003	Open University HK	Trimester 3A	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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