School Of AccountingFinancial Accounting - Critical Analysis (PG)Western Sydney University Unit Code: 200465.1
Discipline: ACCOUNTING
Student Contribution Band: 3
Level: 7
Credit Points: 10
Assumed Knowledge
Bachelor's degree in Accounting
Unit Enrolment Restrictions
Students wishing to take this unit as an elective need approval from the Course Advisor and must be enrolled in a postgraduate program within the Schools of Business or Law.
About this Unit
The unit explores external financial reporting from a wide and critical perspective. Important issues are the conceptual basis of financial accounting, measurement in accounting, including an evaluation of several current value models, users' needs for financial information, conceptual frameworks of the professional bodies, interpretation of the elements of the accounting system and harmonization of accounting standards. The particular topics emphasized in a given session will reflect current issues.