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BX3012 - Contemporary Issues in Accounting

Credit points: 3
Year: 2021
Student Contribution Band: Band 3
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) - (60%) - Individual
  • Written > Test/Quiz 1 - (10%) - 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

Townsville, Internal, Trimester 2
Census Date 24-Jun-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

External, Trimester 2
Census Date 24-Jun-2021
Workload expectations:

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

  • 0 hours
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

Cairns, Internal, Trimester 2
Census Date 24-Jun-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 51
Census Date 08-Apr-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 53
Census Date 02-Dec-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 21
Census Date 11-Mar-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 22
Census Date 24-Jun-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 23
Census Date 07-Oct-2021
Workload expectations:

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

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

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.