22520 Corporate Reporting: Professional and Conceptual Issues

6cp
Requisite(s): 22320 Accounting for Business Combinations AND 22420 Accounting Standards and Regulations
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Undergraduate

This is a capstone subject involving the accounting theory which underpins the information content and disclosure requirements of contemporary corporate reporting. Topics covered include the evolution of accounting thought and language; the development of accounting principles and structure; the nature and role of theory; theory construction and verification in accounting; positive accounting theory and methodology; and accounting information and securities markets.

Detailed subject description.

Fee information

2008 contribution for post-2008 Commonwealth-supported students: $1,062.38
Note: Students who commenced prior to 1 January 2008 should consult the Student contribution charges for Commonwealth supported students
Not all students are eligible for Commonwealth Supported places.

2008 amount for undergraduate domestic fee-paying students: $2,346.00

Note: Fees for Postgraduate domestic fee-paying students and international students are charged according to the course they are enrolled in. Students should refer to the Annual Fees Schedule.

Subject EFTSL: 0.125

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.