| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Prerequisite(s): | 12214 (v.3) Accounting (Corporate Entities) 202 or any previous version
OR
11993 (v.3) Accounting (Public Entities) 203 or any previous version
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| 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 compulsory accounting units. Become specialized in 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 Sydney. |
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| Unit Assessment Breakdown: | Final exam 50%, Assignment 30%, Presentation 20%. This is by grade/mark assessment. |
