ADVANCED ACCOUNTING ISSUES

ACC5AAI

2021

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

Exchange StudentsNo

Available as ElectiveNo

Learning ActivitiesFace-to-face lectures, online resources and tutorial activities.

Capstone subjectYes

Subject particulars

Subject rules

Prerequisites ACC5CRE Advanced Corporate Accounting or seek exemption by the subject coordinator

Co-requisitesN/A

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

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

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…

Melbourne (Bundoora), 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment informationN/A

Subject Instance Co-ordinatorHelen Yang

Class requirements

LectureWeek: 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

TutorialWeek: 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	Comments	Category	Contribution	Hurdle	%	ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.	N/A	Other	Individual	No	20	SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment	N/A	Assignment	Group	No	30	SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.	N/A	Central exam	Individual	No	50	SILO1, SILO3, SILO4, SILO5

Sydney, 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment informationN/A

Subject Instance Co-ordinatorHelen Yang

Class requirements

LectureWeek: 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.

TutorialWeek: 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	Comments	Category	Contribution	Hurdle	%	ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.	N/A	Other	Individual	No	20	SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment	N/A	Assignment	Group	No	30	SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.	N/A	Central exam	Individual	No	50	SILO1, SILO3, SILO4, SILO5

Melbourne (Bundoora), 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment informationN/A

Subject Instance Co-ordinatorHelen Yang

Class requirements

LectureWeek: 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.

TutorialWeek: 31 - 42
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.	N/A	Other	Individual	No	20	SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment	N/A	Assignment	Group	No	30	SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.	N/A	Central exam	Individual	No	50	SILO1, SILO3, SILO4, SILO5

Sydney, 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment informationN/A

Subject Instance Co-ordinatorHelen Yang

Class requirements

LectureWeek: 30 - 42
One 2.00 h lecture per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 41
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 41 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Mid-semester Test (equivalent to 1,500 words) Closed-book test.	N/A	Other	Individual	No	20	SILO1, SILO2, SILO3
One Group Assignment (equivalent to 1,000 words per student) Research assignment	N/A	Assignment	Group	No	30	SILO2, SILO4, SILO5
One 3-hour final examination (equivalent to 3000 words) Closed-book exam.	N/A	Central exam	Individual	No	50	SILO1, SILO3, SILO4, SILO5