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This is a basic accounting course offer at CQ University, Australia. This university has campuses in many cities like Branyan, Brisbane, Cairns, Emerald, Mackay, Melbourne, Noosaville, Rockhampton, Sydney, this university has established its campuses.
The subject Issues in Financial Reporting (ACCT19062) builds on the overview of the financial reporting environment by focusing on the arrangements of accounting standard setting; harmonization of accounting practices; and the conceptual framework for accounting. This subject caters you the knowledge of specific financial reporting issues that are the subject of accounting standard.
How important this course is for Australian students Students will attain the practical knowledge about the issues of depreciation and revaluation of con-current assets; intangible assets; heritage and biological assets; leases; the extractive industries; foreign currency transactions; employee benefits; superannuation plans; segment reporting; commercial analysis and events occurring after balance sheet date, as well as will be capable of analyzing the theoretical aspects of those criteria.
1. Issues in Financial Reporting demands students to examine development of accounting theory and the methodology used by accounting theorists and describe and critically analyze a framework of accounting concepts, including assets, liabilities and income.
2. Students get to use the methodology and the framework developed in the unit of study to study specific issues in financial accounting including the development of accounting standards, accounting theory, current measurement issues, and to consider topical accounting issues.
3. Issues in Financial Reporting balances between theory and practical problems, only after completion of theory concepts students get to demonstrate the practical approach to specific and complex issues in financial accounting and issues relating to the financial and non-financial accounting environment.
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