Issues in Contemporary Accounting

This unit of study is the capstone accounting unit of postgraduate accounting study. The unit draws upon, and further develops, students’ prior knowledge of accounting. The unit is designed to develop students' analytical and critical thinking skills. It investigates and analyses aspects of the conceptual foundations of financial accounting; the relationship between financial accounting theories and accounting practices; and contemporary issues, including sustainability reporting, global harmonisation of international financial reporting standards, various industry-based measurement issues, accounting for agriculture, mining, and the role of business ethics and corporate governance.