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.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorHelen Yang
Available to Study Abroad/Exchange StudentsYes
Subject year levelYear Level 5 - Masters
Available as ElectiveNo
Learning ActivitiesN/A
Capstone subjectYes
Subject particulars
Subject rules
PrerequisitesACC5FAS AND ACC5AFM
Co-requisitesACC5CRE
Incompatible subjectsN/A
Equivalent subjectsN/A
Quota Management StrategyN/A
Quota-conditions or rulesN/A
Special conditionsN/A
Minimum credit point requirementN/A
Assumed knowledgeN/A
Readings
Readling list
Resource TypeBook
Resource RequirementPrescribed
AuthorN/A
YearN/A
Edition/VolumeN/A
PublisherN/A
ISBNN/A
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Career Ready
Career-focusedNo
Work-based learningNo
Self sourced or Uni sourcedN/A
Entire subject or partial subjectN/A
Total hours/days requiredN/A
Location of WBL activity (region)N/A
WBL addtional requirementsN/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Subject options
Select to view your study options…
Melbourne (Bundoora), 2020, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorHelen Yang
Class requirements
Lecture
Week:
10
-
22
One 2.00 h 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"
Tutorial
Week:
11
-
22
One 1.00 h 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. | N/A | N/A | No | 20 | SILO1, SILO2, SILO3 |
| One Group Assignment (equivalent to 1,000 words per student) Research assignment. | N/A | N/A | No | 30 | SILO2, SILO4, SILO5 |
| One 3-hour final examination (equivalent to 3000 words) Closed-book exam. | N/A | N/A | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Melbourne (Bundoora), 2020, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorHelen Yang
Class requirements
Lecture
Week:
31
-
43
One 2.00 h lecture per week
on weekdays
during the day
from week 31 to week 43
and delivered via face-to-face.
Tutorial
Week:
32
-
43
One 1.00 h 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. | N/A | N/A | No | 20 | SILO1, SILO2, SILO3 |
| One Group Assignment (equivalent to 1,000 words per student) Research assignment. | N/A | N/A | No | 30 | SILO2, SILO4, SILO5 |
| One 3-hour final examination (equivalent to 3000 words) Closed-book exam. | N/A | N/A | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Sydney, 2020, Study period 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorHelen Yang
Class requirements
Lecture
Week:
10
-
22
One 2.00 h lecture per week
on weekdays
during the day
from week 10 to week 22
and delivered via face-to-face.
Tutorial
Week:
11
-
22
One 1.00 h 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. | N/A | N/A | No | 20 | SILO1, SILO2, SILO3 |
| One Group Assignment (equivalent to 1,000 words per student) Research assignment. | N/A | N/A | No | 30 | SILO2, SILO4, SILO5 |
| One 3-hour final examination (equivalent to 3000 words) Closed-book exam. | N/A | N/A | No | 50 | SILO1, SILO3, SILO4, SILO5 |
Sydney, 2020, Study period 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorHelen Yang
Class requirements
Lecture
Week:
31
-
42
One 2.00 h lecture per week
on weekdays
during the day
from week 31 to week 42
and delivered via face-to-face.
Tutorial
Week:
32
-
42
One 1.00 h 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. | N/A | N/A | No | 20 | SILO1, SILO2, SILO3 |
| One Group Assignment (equivalent to 1,000 words per student) Research assignment. | N/A | N/A | No | 30 | SILO2, SILO4, SILO5 |
| One 3-hour final examination (equivalent to 3000 words) Closed-book exam. | N/A | N/A | No | 50 | SILO1, SILO3, SILO4, SILO5 |