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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