ACF5150 Financial reporting issues
Faculty of Business and Economics
ACF5150 Financial reporting issues is a level 5, 6-credit-point, postgraduate unit from the Faculty of Business and Economics, offered in 2020 in Semester 1 and Semester 2 at Caulfield. It needs ACF5956.
- Credit points
- 6
- Offered in 2020
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 40%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2020 handbook entry. See the 2027 entry.
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Requisites
Before ACF5150
Prerequisites
Pass these before you enrol.
After ACF5150
No unit lists ACF5150 as a prerequisite in the 2020 handbook.
Overview
The extent to which accounting theories provide a basis for determining the content of external financial reports and resolving accounting controversies. The subject will provide students with the opportunity to further develop skills of analysis, evaluation and synthesis in the areas of financial accounting and reporting and in the process create an awareness of some current developments in accounting regulation.
Offerings in 2020
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| First semester | Caulfield | Evening |
| Second semester | Caulfield | On campus |
| Term 2 | Caulfield | On campus |
Assessment
- Within semester assessment60%
- ExaminationThreshold hurdle40%
Learning outcomes
When you finish this unit, you should be able to:
- 1
acquire advanced knowledge and skills in understanding research articles
- 2
synthesise academic literature related to financial reporting issues like voluntary disclosure and earnings management
- 3
appraise and apply a methodology relating to capital markets research in accounting
- 4
develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce a professional quality business document that reports on the findings of an empirical research project; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of an comprehensive understanding of the topics covered by this unit.
Workload and teaching
- Seminars36 hours
- Teaching approachActive learning
- Teaching approachResearch activities
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Critique, discuss and interpret research articles
Learning resources
Required resources
Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., & Tilling, M. (2012). Contemporary issues in accounting . Wiley. Godfrey, J., Hodgson, A, Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting theory (7th ed.). Wiley. Deegan, C. (2013). Financial accounting theory (4th ed.). North Ryde, NSW: McGraw-Hill Australia.
Contacts
- Chief Examiners
- Dr Janto Haman
- Dr Mehdi Khedmati
Common questions
What are the prerequisites for ACF5150?
You need ACF5956 before you enrol.
When is ACF5150 offered?
In 2020, ACF5150 runs in Semester 1 and Semester 2 at Caulfield.
How much work is ACF5150?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACF5150 have an exam?
Yes. The exam is worth 40% of the final mark, alongside 1 other task.