573 Contemporary Issues in Accounting

Accounting

Approved course information last updated: 1 year, 12 months ago

Pre-requisites: None

Requisite To: None

Lab Session:

Course Description

The course of contemporary issues in accounting develops the students' critical and analytical perspectives on important and new developments on accounting. These developments could be financial or managerial or auditing or systems or a mix of these areas. The determinants of accounting choices, the need for accounting regulation and agency theory are examples of these issues. The course will cover some classical financial reporting issues such as changing prices and new and controversy issue such as derivatives and hedge accounting. During this course, students will read more widely in the chosen accounting area and will acquire a deeper and more critical appreciation of what defines contemporary accounting practice, and more importantly, what is it that should define the nature, scope and future of accounting. By the end of the course students will achieve a deeper understanding of the selected issues and will develop an ability to critically analyze these issues within the theoretical framework developed earlier in the course.

Course Learning Objectives (CLOs)
  • Clo1. read widely in accounting and acquire a deeper and more critical appreciation of what defines contemporary accounting practice, and, what will shape the nature, scope and future of accounting.
  • Clo2. be familiar with concepts of theory development, theories of accounting policy choice, and the measurement of income and the societal use of accounting information.
  • Clo3. have achieved a deep understanding of selected contemporary issues in accounting, and have developed an ability to critically analyze these issues within the theoretical framework developed in the course.
  • Clo4. write a course report on a contemporary issue and present it.
Syllabus History
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