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Advanced Financial Reporting - ACCT5943 | |||||||||||||||||||||||||||||||||||||||||||||||
Description Note: Not available to students who have completed ACCT3563 or ACCT3573 in the last three years.
The analysis of contemporary accounting issues within theoretical frameworks such as agency theory and the context of the conceptual frameworks used in setting accounting standards. Reporting problems in particular industries and with particular types of assets and liabilities (such as complex financial instruments); cutting edge accounting issues and the deliberations of local and overseas accounting rule-making bodies; and proposals for the strengthening of external financial reporting. |