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Research School of Accounting · ANU College of Business and Economics
This course involves on-campus teaching. For students not on campus, there will be a remote option in Sem 1. See Class Summary or Wattle for details. The course examines a selection of advanced financial reporting issues associated with the measurement and disclosure of financial information, focusing on the application of the accounting principles and an evaluation of the related benefits and limitations. It provides a discussion of the development of corporate reporting environment in Australia and its challenges, and addresses the social and economic roles played by financial accounting and reporting. The course further analyses a range of advanced accounting issues including fair value measurement, share-based payments, segment reporting, specific industries, external administration and advanced topics relating to equity interests. Technical and theoretical aspects are considered.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
Learning outcomes 1, 2, 3, 4, 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work. Other Information For 2024, BUSN6008 will be offered instead of BUSN7049. BUSN6008 is equivalent to BUSN7049.
Information about the prescribed textbook (if any) will be made available via the Class Summary.