Examine conceptual issues and the sources of authority for the accounting requirements which apply to reporting by Australian companies, including Company Law, International and Australian Accounting Standards, and Stock Exchange requirements. Understand and evaluate different theories of accounting such as positive accounting theory, normative accounting theory, stakeholders’ theory, legitimacy theory, institutional theory, and different initiatives of relevant global organisations such as GRI, IR. Apply Australian Accounting Standards and Corporate Legislation to the financial reporting processes. Evaluate advanced level financial accounting problems and select appropriate accounting strategies for the accounting entity.
Use the language of Company Accounting with Accounting standards. Explain the purpose, content, format and practical applications of the requirements pertaining to a range of key areas of corpora
Demonstrate cognitive, technical and creative skills to investigate, analyse and synthesise complex information, problems, concepts and theories in the accounting discipline. Assess methodologies
Reflections on any topics covered in the unit that interests you the most. Why was it interesting and what did you learn from it? Reflections on your overall research experience from the individu
Review the existing literature to critically examine the relative information content of the income statement and the statement of cash flows. Why do investors find both income statement and statement
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accounting theory
accounting
accounts
