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. |
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