ADVANCED ACCOUNTING ISSUES
ACC5AAI
2020
Credit points: 15
Subject outline
In this subject, you will be studying some of the major contemporary issues in financial accounting. Following discussion and evaluation of accounting theories, and their implications for accounting research and practice, consideration will be given to significant national and international accounting issues which influence financial position and performance. Topics covered include theoretical principles underlying accounting policy choice and global harmonisation of the International Financial Reporting Standards (IFRS), advanced measurement issues, and emerging accounting issues such as carbon emission trading and technology-enhanced accounting.
School: La Trobe Business School (Pre 2022)
Credit points: 15
Subject Co-ordinator: Helen Yang
Available to Study Abroad/Exchange Students: Yes
Subject year level: Year Level 5 - Masters
Available as Elective: No
Learning Activities: N/A
Capstone subject: Yes
Subject particulars
Subject rules
Prerequisites: ACC5AFM AND ACC5FAS
Co-requisites: ACC5CRE
Incompatible subjects: N/A
Equivalent subjects: N/A
Quota Management Strategy: N/A
Quota-conditions or rules: N/A
Special conditions: N/A
Minimum credit point requirement: N/A
Assumed knowledge: N/A
Learning resources
Readling list
Resource Type: Book
Resource Requirement: Prescribed
Author: N/A
Year: N/A
Edition/Volume: N/A
Publisher: N/A
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Career Ready
Career-focused: No
Work-based learning: No
Self sourced or Uni sourced: N/A
Entire subject or partial subject: N/A
Total hours/days required: N/A
Location of WBL activity (region): N/A
WBL addtional requirements: N/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Melbourne (Bundoora), 2020, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: Helen Yang
Class requirements
LectureWeek: 10 - 22
One 2.00 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Two-hour weekly face-to-face lectures
TutorialWeek: 11 - 22
One 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Weekly one-hour face-to-face tutorials
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Mid-semester Test (equivalent to 1,500 words). Closed-book test. | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3 |
One Group Assignment (equivalent to 1,000 words per student). Research assignment. | Assignment | Group | No | 30 | SILO2, SILO4, SILO5 |
One 3-hour final examination (equivalent to 3000 words). Closed-book exam. | Central exam | Individual | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Melbourne (Bundoora), 2020, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: Helen Yang
Class requirements
LectureWeek: 31 - 43
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
TutorialWeek: 32 - 43
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Mid-semester Test (equivalent to 1,500 words). Closed-book test. | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3 |
One Group Assignment (equivalent to 1,000 words per student). Research assignment. | Assignment | Group | No | 30 | SILO2, SILO4, SILO5 |
One 3-hour final examination (equivalent to 3000 words). Closed-book exam. | Central exam | Individual | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Sydney, 2020, Study period 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: Helen Yang
Class requirements
LectureWeek: 10 - 22
One 2.00 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Mid-semester Test (equivalent to 1,500 words). Closed-book test. | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3 |
One Group Assignment (equivalent to 1,000 words per student). Research assignment. | Assignment | Group | No | 30 | SILO2, SILO4, SILO5 |
One 3-hour final examination (equivalent to 3000 words). Closed-book exam. | Central exam | Individual | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Sydney, 2020, Study period 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: Helen Yang
Class requirements
LectureWeek: 31 - 42
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
TutorialWeek: 32 - 42
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Mid-semester Test (equivalent to 1,500 words). Closed-book test. | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3 |
One Group Assignment (equivalent to 1,000 words per student). Research assignment. | Assignment | Group | No | 30 | SILO2, SILO4, SILO5 |
One 3-hour final examination (equivalent to 3000 words). Closed-book exam. | Central exam | Individual | No | 50 | SILO1, SILO3, SILO4, SILO5 |