Year:
GSB601 Issues in Company Financial Reporting
| Credit Points | 6 | ||||||||
| Offering |
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| Intensive School(s) | None | ||||||||
| Supervised Exam | There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled. | ||||||||
| Pre-requisites | candidature in GradCertProfAcc or MCom or MCom(ProfAcc) or MBusRes or MBusRes(Hons) | ||||||||
| Co-requisites | None | ||||||||
| Restrictions | AFM511 | ||||||||
| Notes | None | ||||||||
| Combined Units | None | ||||||||
| Coordinator(s) | To be advised | ||||||||
| Unit Description |
This unit identifies the most important contemporary issues in the development of company financial reporting practice and discusses the regulatory developments likely to arise from these issues. Currently the issues addressed are the on-going controversy concerning the role of fair value accounting in the global financial crisis, the pace of progress towards the harmonisation of the financial reporting standards of the USA promulgated by the Financial Accounting Standards Board and those of the International Accounting Standards Board in London, and the role of disclosure and transparency in the debates concerning appropriate levels of executive remuneration. |
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| Materials | Text information will be published prior to commencement of the teaching period. | ||||||||
| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |