Online Courses Handbook 2003

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
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.