ADVANCED ACCOUNTING ISSUES

Overview

Professional judgement is essential for the application of principle-based international financial and sustainability reporting standards to accounting practice. This subject develops students' systematic understanding of contemporary accounting issues, including theories underpinning firms' accounting policy choices, global harmonisation of financial reporting standards, and advanced industry-specific measurement challenges. Students will also explore … For more content click the Read more button below.

Professional judgement is essential for the application of principle-based international financial and sustainability reporting standards to accounting practice. This subject develops students' systematic understanding of contemporary accounting issues, including theories underpinning firms' accounting policy choices, global harmonisation of financial reporting standards, and advanced industry-specific measurement challenges. Students will also explore emerging global issues including climate-related financial disclosures and the digital transformation of accounting practices.

Portfolio

Office of the Provost

School

Subject coordinator

Helen Yang

Subject type

Postgraduate

Year level

Year Level 5 - Masters

AQF level

Level 9 - Masters Degree

Available as elective

Yes

Available to study abroad / exchange students

Yes

Capstone subject
Capstones provide students with a way of integrating and applying knowledge and skills gained throughout their course.

Yes

Academic progress review - Schedule A subject

Subject instances

To view instance specific details which include - Assessments, Class requirements and Subject instance coordinators - please select your preferred instance via the drop-down menu at the top right-hand side of this page.

Career ready

Career focused:This subject contains career development learning or professional engagement opportunities

Work based learning (placement):No

Graduate capabilities

COMMUNICATION - Communicating and Influencing

COMMUNICATION - Cultural Intelligence and Global Perspective

COMMUNICATION - Digital Capability

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Creativity and Innovation

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Adaptability and Self-Management

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Subject intended learning outcomes

On successful completion you will be able to:

Critically apply accounting theories and international financial reporting standards to address contemporary issues in national and international accounting practices.

Examine factors that influence the quality of financial reporting to determine the faithful representation and relevance of accounting information.

Evaluate the impact of technology innovation on accounting practices.

Design a research-based accounting project proposal and execute the project both independently and as part of a team.

Handbook