Overview

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Academic contacts

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Offerings

KAPLAN-SGP-TMA-INT-2023-ONGOING
MURDOCH-T2-EXT-2023-ONGOING
MURDOCH-T2-INT-2023-ONGOING

Other learning activities

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Learning activities

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Learning outcomes

1.

Demonstrate a critical understanding of key concepts of accounting theory and theoretical accounting frameworks.

2.

Apply the concept of regulation to the production of accounting information

3.

Critically evaluate theories and examples of accounting policy choice.

4.

Critically evaluate the alternative measurement bases.

5.

Discuss international adoption of IFRS, explain the difference between the harmonisation and convergence and identify the benefits of and limitations of IFRSs adoption.

6.

Demonstrate a critical understanding of key concepts of corporate governance, and the role of corporate governance and regulation in alleviating both the causes and effects of corporate failures.

7.

Debate future directions in accounting including social and environmental reporting, and international financial reporting standards.

8.

Demonstrate the ability to work effectively as a team member to achieve a shared objective.

Assessments

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Additional information

Unit content:

Accounting theory, Accounting regulations and conceptual framework, Measurement-historical cost and fair value, positive accounting theory, International accounting, Sustainability reporting, corporate governance, Earnings management, Corporate failure and future direction.