課程概述 |
This course is designed to expose students to current financial accounting issues and especially to the international aspects of the issues. The major thrust of the seminar will be to prepare students to critically analyze and evaluate different aspects of current accounting issues and to have an understanding of how the accounting standards setting bodies examine critical areas of accounting measurement and reporting. It will enable students to identify viable research proposal in financial accounting. Upon completion of the course, students should be able to:
1. understand and appreciate the complex nature of environments in which accounting standards are developed;
2. understand the global nature of accounting issues;
3. analyze and evaluate different perspective of these issues, such as users perspective, management perspective and society's perspective; and
4. have a good knowledge of the background in which financial accounting theory and financial accounting standards are developed.
5. Understand the role of economics in financial accounting. |