302130 (v.2) Accounting (Theory and Issues) 512

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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.
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