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This unit introduces students to various theories of financial accounting, their construction and application to accounting regulation and accounting practice. It examines the conceptual framework, financial elements, accounting measurement systems and ethics in accounting and provides students with the opportunity to integrate their knowledge of accounting within regulatory and reporting environments in Australia.
This unit will also assist students in understanding capital market research and behavioural research, sustainability reporting, international harmonisation and emerging issues in accounting. The objective of the unit is to develop students’ professional judgement and application skills, as well as advance analytical, critical thinking and communication skills.