Intermediate Financial Accounting

• ACCT20002
• Contact Hours: Semester 1 and Semester 2: One 2-hour lecture and one 1-hour tutorial per week; Summer semester: two 2-hour lectures and two 1-hour tutorials per week for six weeks.
  Total Time Commitment: Not available
• 12.50

This subject focuses on more advanced external financial reporting obligations applicable to entities within the framework of the Australian reporting environment. In particular, it examines key technical Accounting Standards integral to the preparation of general purpose financial statements by reporting entities. It also considers the theories that help explain why financial accounting exists as well as what motivates and affects the judgements of managers when making financial accounting reporting decisions. Finally, it critically reviews important contemporary accounting issues affecting the business community and under consideration of accounting standard setters. -- Course Website

Prerequisites: Both of the following: Subject Study Period Commencement: Credit Points: ACCT10001 Accounting Reports and Analysis Summer Term, Semester 1, Semester 2 12.50 ACCT10002 Introductory Financial Accounting Summer Term, Semester 1, Semester 2 12.50