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

COMMUNICATION - Communicating and Influencing
COMMUNICATION - Cultural Intelligence and Global Perspective
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Adaptability and Self-Management
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility
PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Critically adopt Accounting Professional Ethics Standards to address contemporary issues in national and global financial accounting practice
02. Appraise the impact of country-specific contextual factors on the implementation of IFRSs
03. Evaluate firms' accounting policy choice in the context of different accounting theories
04. Analyse the advanced measurement issues by applying accounting standards and principles
05. Design and execute a research-based accounting project.

Subject options

Select to view your study options…

Start date between: and    Key dates

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 elementCommentsCategoryContributionHurdle% ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.N/AN/AN/ANo20 SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment.N/AN/AN/ANo30 SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.N/AN/AN/ANo50 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 elementCommentsCategoryContributionHurdle% ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.N/AN/AN/ANo20 SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment.N/AN/AN/ANo30 SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.N/AN/AN/ANo50 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 elementCommentsCategoryContributionHurdle% ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.N/AN/AN/ANo20 SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment.N/AN/AN/ANo30 SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.N/AN/AN/ANo50 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 elementCommentsCategoryContributionHurdle% ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.N/AN/AN/ANo20 SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment.N/AN/AN/ANo30 SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.N/AN/AN/ANo50 SILO1, SILO3, SILO4, SILO5