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

Pre-requisite: 52002

Synopsis

This  subject  involves  the  theory that  is  integral  to  financial
accounting  practice.  Its primary objective is to  enhance  decision-
making skills in relation to financial accounting issues.  A framework
for  decision-making is provided.  This includes an  investigation  of
the  popular  theories and evidence in regard to financial  reporting.
The  financial  reporting  issues  addressed  include  the  choice  of
accounting   methods,   voluntary   disclosures,   and   environmental
performance reporting.