Building on the foundation laid in ACCT2542, this course covers controversial issues in financial reporting, for example leases, sharebased payments, extractive industries, biological assets,foreign currency transactions, diversified operations, and derivative financial instruments. The course also covers topical issues related to the scope and quality of financial reports. Examples include environmental reporting, and the impact of cultural differences on accounting. Students are required use relevant accounting standards, accounting theories, and ethical theories to address particular accounting issues.
Please note that the University reserves the right to vary student fees in line with relevant legislation. This fee information is provided as a guide and more specific information about fees, including fee policy, can be found on the fee website.
For advice about fees for courses with a fee displayed as "Not Applicable", including some Work Experience and UNSW Canberra at ADFA courses, please contact the relevant Faculty.
Where a Commonwealth Supported Students fee is displayed, it does not guarantee such places are available.