Accounting Standards and Governance

Subject Code: ACCT 3003

Contact hours: Recommended 8-10 hours of study per week

Subject Description

This subject builds on the first and second year accounting units, exploring financial reporting issues in greater depth and challenging students to question the foundations of financial reporting. Utilising International Financial Reporting Standards (IFRS) and the Australian Accounting Standards Board equivalents (AASB) this subject will explore financial reporting, corporate social responsibility, asset impairment, revenue recognition and financial statement analysis. Students will develop their critical thinking skills, technical skills, professional judgement and their application for solving practical financial reporting.

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