This unit looks at advanced topics relating to financial reporting, accounting standards and practice. It examines a general purpose financial reporting framework from the perspective of a single incorporated entity. In doing so, the unit emphasises the development of a conceptual understanding of accounting in addition to accounting procedures. Students are required to gain an insight into the development of statutory reporting requirements, accounting standards and the conceptual framework project, cash flow statements, the measurement of non-current assets and liabilities, and analysis and interpretation of financial statements. -- Course Website
Instructor: Ms Meiting Lu, Ms Peipei Pan
Prerequisites: (ACCG611 or ACCG861) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom)
