| Unit name | Financial Reporting |
|---|---|
| Unit code | ACCG30012 |
| Credit points | 20 |
| Level of study | H/6 |
| Teaching block(s) |
Teaching Block 4 (weeks 1-24) |
| Unit director | Emeritus Professor. Ellwood |
| Open unit status | Not open |
| Pre-requisites |
EFIM20001 Financial Accounting 2 |
| Co-requisites |
None |
| School/department | School of Economics, Finance and Management |
| Faculty | Faculty of Social Sciences and Law |
The unit examines comparative international financial reporting, accounting theory and perspectives and current issues in financial reporting. Students study financial reporting in several jurisdictions including USA and Japan and analyse divergent forces. The conceptual frameworks underlying accounting are examined and the scope for creative accounting. Controversial accounting policies featuring in accounting manipulation and current topical accounting issues are analysed. Financial reporting is studied from an ethical, environmental and social perspective and the theory and practice of financial reporting for public benefit entities considered.
