Examine conceptual issues and the sources of authority for the accounting requirements which… 1 answer below »

1. Examine conceptual issues and the sources of authority for the accounting requirements which

apply to reporting by Australian companies, including Company Law, International and Australian

Accounting Standards, and Stock Exchange requirements;

2. Understand and evaluate different theories of accounting such as positive accounting theory,

normative accounting theory, stakeholders’ theory, legitimacy theory, institutional theory, and

different initiatives of relevant global organisations such as GRI, IR;

3. Apply Australian Accounting Standards and Corporate Legislation to the financial reporting

processes;

4. Evaluate advanced level financial accounting problems and select appropriate accounting

strategies for the accounting entity;

5. Understand different provisions of accounting standards and the compliance requirements of the

professional and legal bodies in Australia;

6. Make judgments about appropriate use of accounting standards and accurately apply appropriate

treatments for different advanced level accounting issues;

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