• Semester 1 (External)
• Semester 2 (Day)
• Semester 2 (External)

Pre-requisite: 51103

Synopsis

This  unit  deals with financial accounting practice in a regulated  /
political  environment.  The current regulatory  environment  and  its
processes  are  examined with a particular emphasis  on  the  role  of
accounting theory and research. Underlying theories of accounting  are
examined  and  applied  to  contemporary  issues.  The  usefulness  of
accounting  information is evaluated from both  a  conceptual  and  an
empirical perspective.