Handbook

The primary objectives of the course are to provide students with applied knowledge in financial reporting. Through relevant theoretical lenses, the course aims to enhance students' practical skills in applying the Australian equivalents of international financial reporting standards that cover specific industries, contexts, and financial statement items. Students will gain an appreciation of the conceptual strengths and weaknesses of required accounting methods and the motivations underlying the choices made by directors and managers in circumstances where flexibilities are permitted in the accounting standards. The course will build students' capacity in critically evaluating controversial issues in external reporting and in contributing to debates on the usefulness and value relevance of financial reporting.