Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Lecture: | 1 x 1 Hours Weekly |
Tutorial: | 1 x 2 Hours Weekly |
Prerequisite(s): | 305228 (v.1) Accounting (Financial) 250 or any previous version
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Syllabus: | 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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Unit Outcomes: | On successful completion of this unit students wsill have- Understanding of the purpose and role of Australian Accounting Standards (AASB), Financial Reporting Council (FRC) and the Urgent Issues Group (UIG). Appreciated arguments on regulation and regulatory processes in other countries. Developed an understanding of political, economic and international influences on accounting standards. |
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: | CPA/ICAA. Accounting Handbook. (updated annually). Sydney, Pearson Education. |
Unit Texts: | No prescribed texts. |
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Unit Assessment Breakdown: | Case Study 30%, Essay 20%, Final Examination 50%. This is done 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: | Informational | Result Type: | Grade/Mark |
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AvailabilityAvailability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.
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