AFRE 410 - Contemporary Financial Reporting Issues (AK Georgiou)
(AFRE 410)

 This course requires an enrolment key

An aim of the subject is to evaluate current developments in corporate reporting and its effects on accounting practice. In addition a further aim is the examination with reasons for the pursuit of the global convergence of accounting practice. Students should be able to appraise the relevance of ethical, economic and social factors to contemporary debates on international financial reporting practice and regulation. An examination of the role and influence of different stakeholder groups in the financial regulatory area will also be covered in the subject. Finally, an aim of the subject is to analyse the significance of major accounting differences across countries and their impact upon financial statement analysis.

This course requires an enrolment key