ACCT20002 Intermediate Financial Accounting Notes | Assignment Help | Syllabus
University: University Of Melbourne
“This topic focuses on the more sophisticated external financial reporting requirements that apply to companies operating under the Australian reporting system. It focuses on important technical Accounting Standards that are critical to reporting organizations’ production of general purpose financial statements. It also looks at the ideas that explain why financial accounting exists, as well as what drives and influences managers’ choices when it comes to financial accounting reporting. Finally, it critically examines current accounting problems that impact the corporate sector and are being considered by accounting standard setters.
Learning outcomes that are expected
Identify and explain the ideas that explain why financial accounting exists, as well as managerial accounting decisions.
Applying the requirements of major accounting standards, record and report transactions and occurrences.
Examine how effectively the concepts stated in the Conceptual Framework are incorporated into these standards.
Identify and explain current financial accounting reporting problems that are impacting businesses and being explored by standard makers.
As part of an annual report, identify and explain financial reporting transparency and presentation problems.
Explain the financial reporting consequences of management’s decision to use an alternative accounting approach.
Skills that are universal
Application of theory to practice; assessment of data and other information at a high degree of development.
Critical thinking, written communication, problem solving, interpretation and analysis, receptiveness to other ideas, and synthesis of facts and other information are all at a moderate level of development.
Oral communication, collaborative learning, and teamwork are all examples of growth.”
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