2009 Course Handbook
ACCG323: Financial Accounting Theory and Practice
The unit provides an evaluation of various theoretical and practical issues and students are challenged to question and critically evaluate the foundations and current issues associated with of financial accounting. Topics include the accounting standard setting environment; alternative measurement systems in accounting; the impact of accounting numbers on capital markets and contracts; critical dimensions in accounting; international accounting issues; professional ethics in accounting; leasing, employee benefits, director, executive and related party disclosures, intangibles, and agriculture and heritage assets.
| Credit Points: | 4 |
| Contact Hours: | 4 |
| When Offered: |
D1 - Day; Offered in the first half-year
D2 - Day; Offered in the second half-year E2 - Evening; Offered in the second half-year |
| Staff Contact: | Accounting staff |
| Prerequisites: | Admission to BCom-Accounting and ACCG101(P) and 39cp |
| Corequisites: | |
| NCCWs: | ACCG321 |
| Unit Designations: | Commerce; Economics |
| Assessed As: | Graded |
| Offered By: |
Department of Accounting and Finance |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website.