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Research School of Accounting · ANU College of Business and Economics
The course examines a selection of advanced corporate financial reporting issues associated with the measurement and disclosure of financial information. It provides a description of the contemporary corporate reporting environment and its challenges, and addresses the social and economic roles played by financial accounting and reporting. The course further examines a range of advanced accounting issues including fair value measurement, financial instruments, share-based payments, segment reporting, specific industries, external administration and liquidation and advanced topics related to equity interests. Technical and theoretical aspects are considered.
Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).
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.
Information about the prescribed textbook (if any) will be made available via the Class Summary.