This course has a Prerequisite requirement which means you MUST successfully complete the listed course or requirement/s BEFORE enrolling in this course . If you have enrolled in the course without meeting this requirement you MUST WITHDRAW immediately . <br/><br/>This course critically examines the theoretical framework of financial reporting and its regulation. It is therefore assumed that students have the necessary technical skills and understanding of accounting following the successful completion of the required prerequisite(s). The course covers the historical development of accounting and its role in society, standard setting and institutional<br/>arrangements, politicisation... -- Course Website