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BX3012 - Contemporary Issues in Accounting

Credit points: 3
Year: 2023
Student Contribution Band: Band 4
Administered by: College of Business, Law & Governance

This subject critically examines issues in financial accounting research and practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in this subject. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting. This subject will also provide increased coverage of key areas of financial accounting such as accounting for foreign exchange and leases.

Learning Outcomes

  • appraise theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices;
  • integrate and apply International Financial Reporting Standards for the disclosure of financial and non-financial information;
  • develop researched and reflective opinions and judgements concerning theoretical and practical standard setting in accounting, drawing on relevant research and practice and convey this using oral and written communication techniques;
  • use accounting frameworks to critically analyse current financial reporting issues encountered by accountants, auditors, regulators and users of financial information and develop well-supported arguments to inform decision making.

Subject Assessment

  • Written > Examination (centrally administered) - (55%) - Individual
  • Written > Test/Quiz 1 - (15%) - Individual
  • Participation > Online participation - (30%) - Group & Individual.
Prerequisites: (BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001)
Inadmissible
Subject
Combinations:
CO3011 CO3013

Availabilities

Cairns, Trimester 2, Internal
Census Date 22-Jun-2023
Coordinator: Dr Dale Wadeson
Lecturers: Dr Dale Wadeson, Dr Skye Zhu.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 30 hours seminars - 3 hours per week
  • 10 hours online activity - Recordings, online activities and self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator: Dr Dale Wadeson
Lecturers: Mrs Elizabeth O'Brien, Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 22-Jun-2023
Coordinator: Dr Dale Wadeson
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 05-Oct-2023
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Singapore, Study Period 51, Internal
Census Date 06-Apr-2023
Coord/Lect: Dr Harun Harun.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 hours tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU
  • assessment and self-directed study

JCU Singapore, Study Period 52, Internal
Census Date 03-Aug-2023
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 hours tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU
  • assessment and self-directed study

Townsville, Trimester 2, Internal
Census Date 22-Jun-2023
Coordinator: Dr Dale Wadeson
Lecturer: Dr Skye Zhu.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 30 hours seminars - 3 hours per week
  • 10 hours online activity - Recordings, online activities and self-directed learning
  • assessment and self-directed study

Trimester 2, External
Census Date 22-Jun-2023
Coordinator: Dr Dale Wadeson
Lecturers: Dr Dale Wadeson, Mr Douglas Dunstan, Dr Skye Zhu.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 30 hours online activity - Recordings, online activities and self-directed learnings
  • 10 hours online Tutorials - Online collaborate sessions 1 hour per week
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.