Contemporary Issues in Accounting - 2017

Unit summary

ACG35

  • Level of Study: Undergraduate Level 3
  • Study load: 0.125 EFTSL
  • Delivery method: Web Dependent
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP2 , SP4
  • Availability for 2017: SP2 , SP4
  • Assessment: Assignments - Continuous Assessment (30%) , Essay - 2000 Words (30%) - Learn more

Unit provided by

or
2017 Fees
AUD$
Domestic 1,324.00
HECS 1,324.00
International 1,575.00

The aim of this unit is to extend your knowledge and understanding of financial accounting theory and the difficulties of formulating accounting theories.

At the completion of this unit students will be able to:

  1. demonstrate an understanding of the role of the practising accountant and their professional societies in the development of accounting principles
  2. demonstrate an understanding of dominant approaches in accounting research
  3. appraise the theoretical validity and practical feasibility of proposed solutions for the reform of accounting principles
  4. apply the main features of accounting reforms.
  • Assignments — Continuous Assessment (30%)
  • Essay — 2000 Words (30%)
  • Invigilated Exam — 2 hours (40%)
For more information on invigilated exams see Exams and results

Mandatory conditional prerequisites

You must either have successfully completed the following unit(s) before starting this unit, or currently be enrolled in the following unit(s) in a prior study period; or enrol in the following unit(s) to study prior to this unit:

Please note that your enrolment in this unit is conditional on successful completion of these prerequisite unit(s). If you study the prerequisite unit(s) in the study period immediately prior to studying this unit, your result for the prerequisite unit(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite unit(s) successfully you should not continue with your enrolment in this unit. If you are currently enrolled in the prerequisite unit(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this unit to give you time to re-attempt the prerequisite unit(s).

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Students should have completed 16 OUA units of study from the University of South Australia's Bachelor of Accounting prior to attempting this unit.

  • Audio/Visual equipment — Suitable software to complete an audio-visual presentation
  • Broadband access
  • Other special requirement — Students will require Windows Vista, Windows 7 or higher. UniSA does not support Windows XP.

This unit addresses the following topics.

NumberTopic
1The financial reporting environment
2Regulation: Standard setting and the effects of IFRS
3Measurement Issues 1: Valuation in changing prices and market conditions
4Measurement Issues 2: Conceptual Framework
5Measurement Issues 3: Accounting policy choice
6Unregulated decision-making
7Measurement and recognition issues in practice 1: Accounting for agriculture
8Measurement and recognition issues in practice 2: Accounting for financial instruments
9Market and behavioural reactions to financial reporting

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board
  • Online assignment submission
  • Virtual Classroom

Online materials

  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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