|B BUS (Accg)||Core|
|B BUS (MGT and FIN)||Elective|
This subject introduces students to topics relating to Australian Accounting Standards with an emphasis on recognition and measurement of assets and liabilities. It covers several Australian Financial Reporting Standards with respect to various types of assets and liabilities (such as intangible assets, share-based payments, leases and financial instruments). It examines the interpretation and application of accounting standards issued by the Australian Accounting Standards Board (AASB).