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ACC30008 : Accounting Theory

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Question: 

The Chair of the Australian Accounting Standards Board (AASB) has commissioned you to assist with informing members of the AASB about climate change-related disclosures around the world. She has requested that you write a report about research related to this issue. The report is to provide an explanation and review of at least four quality*, scholarly journal articles that directly address this issue as it relates to the accounting discipline. This assignment requires you to draw upon and apply what you have learnt from Weeks 1 to 9.

This assignment assesses the following unit learning outcomes:

1. Apply a normative, conceptual approach to the definition and measurement of assets, liabilities, income, revenue and equity.
2. Explain the role of positive and other theories in explaining and predicting accounting policy, voluntary reporting, the behaviour of capital markets, and the behaviour of relevant individuals, including ethical issues that may arise.
3. Research, analyse and discuss complex contemporary financial accounting, governance and sustainability issues, formulate well reasoned and coherent arguments and reach wellconsidered conclusions in relation to those issues.
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