AC331 Contemporary Issues in Financial Accounting (Half Unit) скачать в хорошем качестве

AC331 Contemporary Issues in Financial Accounting (Half Unit)

AC331 considers key areas of topical interest and the impact of accounting standards on financial statements in an IFRS context. Specifically, the course critically analyses accounting practices and processes from the point of view of investors. The course will examine on revenue recognition, tangible and intangible assets, the reporting of financial instruments, off-balance-sheet accounting, stock-based compensation, as well as, issues related to the differential approaches to measurement including historical cost and fair values. However, the exact composition of the topics may vary from year to year driven by the latest developments in financial reporting, standard-setting and related debates. The course aims to enhance students’ understanding of contemporary issues in financial accounting. Throughout the course, taken-for-granted “wisdoms” will be critically evaluated and challenged. Finally, this course encourages and prepares students to become informed players on the debate around financial accounting and reporting issues.