• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Specialist
  • Course subject Business
  • Areas of interest Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Colleen Hayes
  • Mode of delivery In Person
  • Co-taught Course
  • Offered in First Semester 2019
    See Future Offerings

The course examines a selection of advanced financial reporting issues that are included, or under consideration for inclusion in, accounting standards applicable in Australia. It provides an advanced description of the corporate reporting environment and its challenges, and examines the political and international pressures shaping the standard setting process in Australia. It also addresses the objectives and social and economic roles played by financial accounting and reporting. The course further examines accounting and disclosure issues pertaining to fair value measurement, financial instruments, share-based payments, foreign currency translation, segment reporting, specific industries, external administration and advanced topics relating to equity interests. Technical and theoretical aspects are considered.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

  1. Demonstrate an understanding of the Australian external reporting environment and its challenges.
  2. Demonstrate a deep and broad understanding of the objectives and social and economic roles played by financial accounting and reporting.
  3. Analyse, evaluate and interpret various advanced measurement and disclosure issues and other specialised topics pertaining to an economic entity.
  4. Apply main features of a selection of Australian accounting standards.
  5. Analyse complex issues, formulate well reasoned and coherent arguments and reach well considered conclusions.

Other Information

Indicative Assessment

  1. Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course. (null) [LO null]

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Inherent Requirements

Not applicable

Requisite and Incompatibility

To enrol in this course you must have completed BUSN7050

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Domestic fee paying students
Year Fee
2019 $4320
International fee paying students
Year Fee
2019 $5700
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
3854 25 Feb 2019 04 Mar 2019 31 Mar 2019 31 May 2019 In Person View

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