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302130 (v.2) Accounting (Theory and Issues) 512
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
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| 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. |
Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Dongbei Uni Econs Fin China | Trimester 1A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 2A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 3A | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 1A | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 2A | Y | | | | 2004 | Open University HK | Trimester 1A | Y | | | | 2004 | Open University HK | Trimester 3A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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