Leader: Associate Professor Alan Ramsay
Clayton First semester 2006 (Day)
Synopsis: Topics include accounting standard-setting arrangements; the conceptual framework for financial reporting; the form and content of financial statements; income tax allocation; intangibles; off-balance sheet financing including leasing; superannuation plans; general insurance; employee benefits; financial instruments and emerging issues in financial reporting.
Assessment: Two mid-semester tests (1.25 hours): 20% Tutorial preparation: 10% Examination (3 hours): 70%
Contact Hours: Two 1-hour lectures and one 1-hour tutorial per week