Australian School of Business

Accounting

ACCT3563
Issues in Financial Reporting and
Analysis

Course Outline
Semester 1, 2013

Part A: Course-Specific Information

Please consult Part B for key information on ASB policies (including

those on plagiarism and special consideration), student
responsibilities and student support services.
 Table of Contents
0
PART A: COURSE-SPECIFIC INFORMATION 2
1 STAFF CONTACT DETAILS 2
Communication and consultation with staff: 2
2 COURSE DETAILS 2
2.1 Teaching Times and Locations 2
2.2 Units of Credit 3
2.3 Summary of Course 3
2.4 Course Aims and Relationship to Other Courses 3
2.5 Student Learning Outcomes 4
3 LEARNING AND TEACHING ACTIVITIES 6
3.1 Approach to Learning and Teaching in the Course 6
3.2 Learning Activities and Teaching Strategies 7
4 ASSESSMENT 7
4.1 Formal Requirements 7
4.2 Assessment Details 8
4.3 Late Submission 9
9
5 COURSE RESOURCES 10
6 HONOURS COURSE ACCT3573 10
7 COURSE EVALUATION AND DEVELOPMENT 11
8 COURSE SCHEDULE 12

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PART A: COURSE-SPECIFIC INFORMATION

1 STAFF CONTACT DETAILS

Position Name Email Room Phone

Lecturer-in- Associate [email protected] QUAD 9385 5818
charge Professor Richard 3064
Morris
Lecturer Dr Sarowar [email protected] QUAD 9385 6352
Hossain 2083
Lecturer Dr Isabel Gordon [email protected] TBA TBA
Associate Rui Ding [email protected] QUAD 9385 9697
Lecturer 3051
Casual Various – details on
tutors Blackboard

Communication and consultation with staff:

Members of staff teaching the course will be available for consultation at specified
hours (as posted on Blackboard) or by appointment. Problems should be directed in the
first instance to your tutorial instructor. Most members of staff will be available for one
or two hours per week to conduct consultations on a drop-in basis. You are encouraged
to seek help at a time that is convenient to you from any staff member teaching on this
course during their regular consultation hours. In special circumstances, an
appointment may be made outside regular consultation hours. Staff will not conduct any
consultations by e-mail, unless they indicate a personal preference to do so. You may,
however, phone staff during their consultation hours.

Emails to staff should comply with the following guidelines:

• Common written etiquette must be observed when conducting any written
communication with staff members. Shorthand and SMS language are not
permitted.
• You must use your UNSW email address when corresponding with teaching
staff.
• You should identify yourself by your full name and student number (if you
do not have an alias, your email address should incorporate your student
number).
• If it is in relation to your tutorial, you should identify the tutorial number
and the name of your tutor.
Please be aware that the Staff will not reply to students to inform them if their
emails are non-compliant.

2 COURSE DETAILS

2.1 Teaching Times and Locations

Lectures start in Week 1(to Week 12): The Time and Location are:

Lecture group B Monday 12noon – 2pm Science Theatre

OR
Lecture group A Tuesday 2pm – 4pm Science Theatre
OR
Lecture group C Tuesday 6pm – 8pm Chemical Sc M18

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Tutorials are held Monday to Friday and run from week 2 through to week 13
inclusive. Tutorial times and locations can be found on MyUNSW.

Public Holidays: Where a tutorial or lecture is affected by a public holiday, students

may attend another tutorial for their own learning.

2.2 Units of Credit

This course is worth 6 units of credit.
There is no parallel teaching in ACCT3563 and this course is not available to
postgraduate students.

2.3 Summary of Course

The Course begins with a refresher on the Conceptual Framework. It then introduces
Positive Accounting Theory and several ethical theories, the latter focussed on the
aspects of Aristotle’s Nichomachean Ethics applicable to business. This groundwork
will be relevant throughout the Course. A series of contentious issues in financial
reporting then follows. These are the recognition and valuation of intangible assets
including carbon emission permits; provisions; employment entitlements and share
based payments, extractive industries and agricultural assets; leases; and financial
instruments. Financial instruments are a complex and controversial issue. They are
covered over several weeks and students are introduced to compound financial
instruments, foreign exchange transactions, derivatives and hedging. The Course
concludes with coverage of accounting issues arising in recent corporate crises.
Several corporate failures since the year 2000 provide striking examples of accounting
problems, particularly faulty recognition and measurement of assets, revenues and
liabilities. Studying these problems allows students to reflect on: (a) the accounting
methods that should have been used; (b) the economic incentives which led to the
abuses; and (c) the ethical issues involved. It also encourages students to integrate
their knowledge across topics in the Course.

2.4 Course Aims and Relationship to Other Courses

ACCT 3563 extends what you learnt in ACCT 2542 Corporate Financial Reporting &
Analysis. While ACCT 2542 dealt with accounting for corporate groups (via
consolidation accounting and equity accounting), ACCT 3563 takes consolidation
accounting and equity accounting as assumed knowledge and then adds currently
controversial financial reporting issues. In order to enrol in ACCT 3563, you must have
passed ACCT 2542.

The initial aim of the course is to equip you with the requirements and techniques found
in various Australian accounting standards. The more important aim of the course is to
develop your capabilities to analyse and assess financial reporting problems and
financial reporting issues using theoretical frameworks. This is achieved by addressing
questions about: (i) the recognition and measurement of assets, liabilities, revenues or
expenses, (ii) whether accounting information is useful to investors, (iii) the role of
accounting information in contracting; (iv) the incentives managers face to report
truthfully versus their incentives to distort financial reports, (v) the political and
economic forces that shape regulatory and corporate responses to accounting issues,
and (vi) ethical issues related to accounting policy choices.

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This Course forms part of a major, double major or disciplinary minor in Accounting
within the Bachelor of Commerce or Bachelor of Economics degrees.

ACCT3563 constitutes part of the core curriculum studies required by CPA Australia
and by the Institute of Chartered Accountants in Australia.

2.5 Student Learning Outcomes

By the end of the Course, students should be able to:

i. Understand how particular accounting issues are dealt with by relevant IASB-
based Australian accounting standards;
ii. Interpret accounting issues by reference to the Conceptual Framework, Positive
Accounting Theory and ethical theories
iii. Apply definitions of concepts and recognition criteria plus measurement
principles in accounting standards to accounting issues
iv. Demonstrate relevant practical bookkeeping techniques;
v. Identify if political forces appear to have shaped relevant accounting standards
and other regulations, including the role of the IFRS harmonisation programme;
vi. Understand what economic factors appear to motivate companies in the way
they actually report financial information;
vii. Appreciate the ethical issues that can arise in the way companies choose
accounting methods;
viii. Understand if information provided in financial statements is useful to investors
and creditors;
ix. Integrate their knowledge across topics; i.e. to apply what they have learned in
one topic to other topics in the Course.
x. Conduct applied business research – acquiring, analysing and presenting
accounting information;

The Course Learning Outcomes are what you should be able to DO by the end of this
course if you participate fully in learning activities and successfully complete the
assessment items.

The Learning Outcomes in this course also help you to achieve some of the overall
Program Learning Goals and Outcomes for all undergraduate coursework students in
the ASB. Program Learning Goals are what we want you to BE or HAVE by the time
you successfully complete your degree (e.g. ‘be an effective team player’). You
demonstrate this by achieving specific Program Learning Outcomes - what you are
able to DO by the end of your degree (e.g. ‘participate collaboratively and responsibly
in teams’).

ASB Undergraduate Program Learning Goals and Outcomes

1. Knowledge: Our graduates will have in-depth disciplinary knowledge applicable in local and
global contexts.
You should be able to select and apply disciplinary knowledge to business situations in a local and global
environment.

2. Critical thinking and problem solving: Our graduates will be critical thinkers and effective
problem solvers.
You should be able to identify and research issues in business situations, analyse the issues, and propose
appropriate and well-justified solutions.

3. Communication: Our graduates will be effective professional communicators.

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You should be able to:
a. Prepare written documents that are clear and concise, using appropriate style and presentation
for the intended audience, purpose and context, and
b. Prepare and deliver oral presentations that are clear, focused, well-structured, and delivered in a
professional manner.

4. Teamwork: Our graduates will be effective team participants.

You should be able to participate collaboratively and responsibly in teams, and reflect on your own
teamwork, and on the team’s processes and ability to achieve outcomes.

5. Ethical, social and environmental responsibility: Our graduates will have a sound awareness of
the ethical, social, cultural and environmental implications of business practice.
You should be able to:
a. Identify and assess ethical, environmental and/or sustainability considerations in business
decision-making and practice, and
b. Identify social and cultural implications of business situations.

For more information on the Undergraduate Coursework Program Learning Goals and
Outcomes, see Part B of the course outline.

The following table shows how your Course Learning Outcomes relate to the overall
Program Learning Goals and Outcomes, and indicates where these are assessed (they
may also be developed in tutorials and other activities):

Program Learning Course Learning Outcomes Course Assessment

Goals and Outcomes Item
This course helps you to On successful completion of the course, This learning outcome
achieve the following you should be able to: will be assessed in the
learning goals for all following items:
ASB undergraduate
coursework students:
1 Knowledge To interpret accounting issues, • Team Exercise
understand and apply concepts and • Individual Report
recognition criteria. Identify and apply • Final Exam
theories of accounting where relevant. To
understand economic factors of
motivation and the consequences of
different accounting policy adoptions.
2 Critical thinking To examine issues in reporting and to • Team Exercise
and problem analyse the implications of the standard • Individual Report
solving setting rules and theories of accounting. • Final Exam
To conduct research into the business
world and in particular accounting
information.
3a Written Construct written work which is logically • Team Exercise
communication and professionally presented. • Individual Report

3b Oral Communicate ideas in a succinct and Part of expected tutorial

communication clear manner. participation but not
assessed.

4 Teamwork Work collaboratively to complete the • Team Exercise

Team Exercise. To work in teams during • In-class during
tutorials to discuss tutorial homework. tutorials, but not
assessed

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 5a. Ethical, Identify and assess environmental and Ethics component
environmental sustainability considerations in problems may be included in
and and how to accounting for these. To use the following:
sustainability a framework to identify and solve ethical • Team Exercise
responsibility issues in an accounting setting. • Individual Report

5b. Social and To examine and compare alternative Cultural differences

cultural cultural settings of accounting and in accounting
awareness financial statement reporting. component may be
included in the
following:
• Team Exercise
• Individual Report

3 LEARNING AND TEACHING ACTIVITIES

3.1 Approach to Learning and Teaching in the Course

You are in third year at UNSW so by now you should have developed your own
personal study techniques. However, experience in teaching this subject over many
years strongly suggests that some students do not adopt the most effective or the most
efficient study habits.

The following advice is offered to all students. To maximise your learning and marks do
the following:

a) Attend all lectures and take notes. An abridged version of lecture notes and
handouts will be posted on the Course website. They will not contain everything
the lecturer says - you need to attend lectures to fill these gaps. In preparing for
exams, note which aspects of each topic the lectures cover and/or the lecturer
emphasises. Some students do not follow this very simple advice and thus put
themselves at a great disadvantage. Research shows that class attendance
and results in a course are strongly positively correlated.
b) Attend all tutorial classes. Make sure you understand the answers to all the
questions set for tutorials. Most answers will be posted on the course website
before the relevant tutorial, and students must download these and bring them
to their tutorial. Since classes are only 60 minutes long, your tutor may not have
time to cover all questions every week. However, for examination purposes we
expect you to know the answers to all set tutorial questions whether covered in
class or not.
c) Read the textbook readings. Some students complain that with two textbooks
there is too much set reading. However, the advantage of having two books is
that two different ways of explaining the same issues are available on many
topics. This should assist students’ learning.
d) Read the remainder of the set reading. Do not neglect the reading posted on
Blackboard because exam questions are often based on them. Also in some
weeks, the readings on Blackboard are the only set reading. Closer to the exam
dates, work through practice quiz and final examination questions, which will be
posted on the Course website.

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 e) Study consistently throughout session and do not leave it until the last minute to
study for the exams. Many topics in the course are intellectually demanding and
cannot be crammed successfully in the last few days before the exams.

3.2 Learning Activities and Teaching Strategies

When enrolling for this subject, students are required to enrol in a lecture group and a
tutorial class using the MyUNSW. Tutorial changes can only be made through
MyUNSW.

Lectures: The lectures will introduce students to new material and synthesise material
relevant to each topic. Most weeks the lecture notes will be available on Blackboard
prior to each lecture. You will find your learning enhanced if you download and read the
lecture notes prior to each lecture and bring them to the lecture.

Tutorials: The tutorials cover both practical and theoretical questions. Tutorials are
designed to reinforce material covered in lectures, to provide guidance on structured
problem solving in the field of financial accounting, and to stimulate discussion. Tutorial
solutions will be uploaded on Blackboard before the relevant classes. Bring these
solutions to class. You will get most out of your tutorial if you prepare the set questions
in advance of the class. In response to students’ feedback in previous semesters, we
have included in the Tutorial Program past exam questions. However, solutions to
these past exam questions are provided in tutorials only, no written solutions will be
uploaded on Blackboard. Each week, priority will be given by your tutor to discussing
these questions. As the time available in each tutorial is limited, your tutor may not be
able to cover all set questions each week. However, you are expected to know all
tutorial material for examination purposes, whether covered in class or not.

All students should read the assigned weekly readings and attempt the tutorial
questions prior to attending their tutorial class. The importance of adequate preparation
prior to each tutorial including the completion of all tutorial questions cannot be
overemphasised, as the effectiveness and usefulness of the tutorial depends to a large
extent on students’ active participation during the tutorial.

4 ASSESSMENT

4.1 Formal Requirements

To be eligible for a passing grade in this course, students must:

a) Achieve a total composite mark of at least 50% AND
b) Satisfactorily complete all assessment tasks (see below) AND
c) Achieve a satisfactory performance in the final exam. This usually means a
minimum mark on that exam of 50%. Any student having an overall mark of 50
or more but less than 50% in the final examination may either be given a UF
grade (unsatisfactory fail) or be asked to sit a supplementary final exam,
depending on the individual’s circumstances.

A “pass conceded” (PC) grade is only granted by the Faculty’s Assessment Committee,
and not by the Head of School or by the Course Coordinator of this course. See the
University website for rules about PC grades at
https://my.unsw.edu.au/student/academiclife/assessment/concession_algorithm.html

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4.2 Assessment Details

Assessment Task Weighting Length Due Date

Online Quizzes 20% 5 marks each, Ongoing

6 quizzes, best
4 of 6 quizzes;
30 mins each
Individual Report 10% Details Due Monday 8th
forthcoming on April at 5.00pm
Blackboard
Team Exercise 15% Details Due Monday 13th
forthcoming on May at 5.00pm
Blackboard
Final Exam 55% 3 hours University Exam
Period
Total 100%

Online Quizzes (4 quizzes of 5% each)

Six online quizzes of 30 minutes each in duration will be conducted throughout the
semester. The first will be conducted in week 3, and others will be conducted at 2
weekly intervals thereafter. The quizzes will examine the material covered in the
previous two weeks of lectures. So Quiz 1 in week 3 covers lecture material in weeks
1 and 2 (and accompanying tutorial material); quiz 2 in week 5 covers lecture material
in weeks 3 and 4 (and accompanying tutorial material); and so on. You will only have
one attempt at each quiz. Each quiz will be available through Blackboard.

Marking guideline: Online Quiz Multiple Choice Questions

Mark
0 Incorrect answer.
½ Correct answer.
Each quiz will have 10 questions worth ½ mark each, with a total of 5 marks per quiz.
The marks of the best 4 out of 6 quizzes will count towards the total course
assessment.
If you go over the 30 minutes allowed then your mark will be replaced with an ‘!’ sign
and will be cleared out by the teaching staff after the quiz has closed and you have
been found to have not gone over the time limit by more than one minute. Penalties
apply for going over by one minute: for every 5 minutes over the 1 minute allowance,
there will be a 1 mark deduction.
It is your responsibility to see that you set aside time within the weeks that the six
quizzes are available to prepare for each quiz and to undertake the quizzes.

Individual Report (worth 10%)

Each student will submit an individual research assignment (must be word processed,
not hand written) on Monday 8th April by 5.00pm, in Week 5. Details about the
assignment and guidelines for assessment of the assignment will be provided on
Blackboard. Each student is required to submit a copy of their individual report
electronically to Turnit-in software through Blackboard and submit a copy in Blackboard

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through the “Assignment” tab. Feedback and marking of the Individual Report will be
done by the online marking and feedback system called ReView. This system allows
timely feedback for students based on assessment criteria. Details on access to the
ReView system will be available on Blackboard. Self-assessment of performance for
the Individual Report can also be conducted using ReView.

Due date: Monday 8th April by 5.00pm, in Week 5

Team Exercise (worth 15%)

In week 1 students be allocated into teams of four people and these teams will remain
fixed for the semester. Teams will be required to complete the team exercise together
in out-of-class. Details about the team exercise and guidelines for assessment of the
exercise will be provided on Blackboard.

Team exercise will relate to lecture materials and readings. The team is required to
submit the team exercise electronically to Turnit-in software through Blackboard and
submit a copy in Blackboard through the “Assignment” tab. Feedback and marking of
the Team Exercise will also be done by the online marking and feedback system called
ReView. Self-assessment of performance for the Team Exercise can also be
conducted using ReView.

Due date: Monday 13th May at 5.00pm (in week 10)

Final Exam (worth 55%)

The final exam will cover the whole course. This assessment will test both technical
and analytical skills covering the main components of the course. The final exam will
be a mix of multiple choice questions, written questions that involve writing journal
entries and making calculations, and written questions that involve discussion or
analysis. A selection of past final examination paper questions will be posted on the
Course website closer to the exam date. The final exam is “closed book”. You MUST
bring pen, pencils, calculator and your student ID card to the final exam and you must
ensure that your calculator is University approved.

The final examination will be run in the examination period after the end of the
semester. It is your responsibility to find out the day, time and location of the final
examination from the UNSW website.

4.3 Late Submission

Late submission of your team’s exercise and/or your individual assignment without
adequate reason will receive a penalty of one mark for each day late. Weekends count
as 2 days.

Quality Assurance
The ASB is actively monitoring student learning and quality of the student
experience in all its programs. A random selection of completed assessment tasks
may be used for quality assurance, such as to determine the extent to which
program learning goals are being achieved. The information is required for
accreditation purposes, and aggregated findings will be used to inform changes
aimed at improving the quality of ASB programs. All material used for such
processes will be treated as confidential and will not be related to course grades.

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5 COURSE RESOURCES

The textbooks for this course are:

• Deegan, C., Australian Financial Accounting, 7th edition (2012), McGraw-Hill
Irwin. This is the main text for ACCT 3563/3573.
• Supplementary readings posted on Blackboard.
• Australian Accounting Standards available at the AASB’s website:
http://www.aasb.gov.au/Pronouncements/Current-standards.aspx
Note: relevant standards are indicated where appropriate in the weekly lecture
materials.

The Blackboard site for this course will contain the Course materials and Online
Quizzes. The site also contains a discussion board which is actively monitored and
questions answered by teaching staff.

Reference Books:

(Students should not purchase these as all are held on Open Reserve, Main Library)

• IASB International Financial Reporting Standards latest edition

• Leo, K., Hoggett, J. and J. Sweeting, Company Accounting, 9th edition (2012)
John Wiley & Sons Australia.
• Brealey, R.A. and S.C. Myers Principles of Corporate Finance (latest edition,
McGraw Hill, chapters on leasing and hedging
• Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., and Holmes, S. (2010)
Accounting Theory, 7th edition, John Wiley.
• Henderson, S., G. Peirson, K. Herbohn, Issues in Financial Accounting,
Longman, 14th ed edition 2011 or latest edition available.
• Henderson, S., G. Peirson, K. Harris, Financial Accounting Theory, Pearson
Prentice-Hall, 2004.
• Nobes, C., and R. Parker (eds) Comparative International Accounting, latest
edition, Prentice Hall.
• Peirson, G, R. Brown, S. Easton and P. Howard, Peirson and Bird’s Business
Finance McGraw-Hill latest edition, chapters on leasing, futures contracts,
options, and international financial management.
• Scott, W.R. Financial Accounting Theory Prentice Hall 6th ed. 2012
• Arthur, N., L. Luff, P. Keet Accounting for Corporate Combinations and
Associations 7th ed. Pearson Prentice-Hall 2011 or 6th edition by Arthur,
Campbell and Luff (2008).

6 HONOURS COURSE ACCT3573

The honours course will be taught by Associate Professor Richard Morris. A separate
course outline for the honours course will be distributed in the first honours seminar.
Honours students attend the ACCT 3563 lectures, a weekly one-hour tutorial and a
weekly one-hour honours seminar. Honours tutorials and seminars commence in week
2. To take ACCT3573, you must have received an invitation to enrol from Dr Helen
Kang, the School’s Honours Studies Director. Other students with a minimum average
mark of 75% in their Accounting subjects may approach Associate Prof. Richard Morris
or Dr Helen Kang for permission to enrol in ACCT 3573.

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Note: Before your class in week 2, Honours students should read the “Notes for
Introductory Class on Research Fundamentals” uploaded on Blackboard under the
Honours tab. We will discuss these notes in the honours seminar in week 2.

7 COURSE EVALUATION AND DEVELOPMENT

Each year feedback is sought from students and other stakeholders about the courses
offered in the School and continual improvements are made based on this feedback.
UNSW's Course and Teaching Evaluation and Improvement (CATEI) Process is one of
the ways in which student evaluative feedback is gathered. In this course, we will seek
your feedback through end of semester CATEI evaluations. Feedback from previous
students indicated good reception to trial of online quizzes in semester 1, 2012. As a
result of this feedback, online quizzes have been implemented in substitution for a mid-
semester test from semester 1, 2012 onwards. This semester we are changing tutorials
from the traditional mini-lecture format to a team discussion format.

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 8 COURSE SCHEDULE

Lecture Topics by Week; Tutorials start in week 2.

COURSE SCHEDULE
Week Lecture Topic Reading materials Lecturer
Week 1 Introduction to the course; Deegan Chapter 2; Chapter 3 A/Prof Richard
4 March Standard setting and sections 3.3 to 3.6 Morris
regulation; Accounting theory
Week 2 Ethics in accounting See Blackboard for readings A/Prof Richard
11 March Morris
Week 3 Income measurement and Deegan Chapter 16 and see Dr Isabel
18 March reporting Blackboard for readings Gordon

Week 4 Accounting for the See Blackboard for readings Dr Maria

25 March Environment Balatbat
Mid-Session Break: Week 1st – 7th April

Week 5 Accounting for extractive and Deegan Chapter 9 section 9.2 Dr Isabel
8 April agricultural industries Deegan Chapter 21 Gordon
Accounting Standards: AASB 6
AASB 141
Week 6 Accounting for provisions Deegan Ch 10, sections 10.2, Dr Sarowar
15 April 10.4; Deegan chapter 13 Hossain
Accounting Standards: AASB 119;
AASB 137
Week 7 Share-based payments Deegan chapter 18 Dr Sarowar
22 April Accounting Standard: AASB 2 Hossain
Week 8 Accounting for leases Deegan chapter 11 Dr Sarowar
29 April Accounting Standard: AASB 117 Hossain
Week 9 Foreign currency translation Deegan, Chapter 36, Sections 36.1 Dr Isabel
6 May and introduction to hedging and 36.2 only Gordon
Accounting Standard: AASB 121
Week 10 Accounting for financial Deegan, Chapter 15 - Sections 15.1 Dr Sarowar
13 May instruments and foreign to 15.3 inclusive and Hossain
currency transactions “Compound Instruments” in section
15.4; Deegan, Chapter 35, Sections
35.1 – 35.5 inclusive
Accounting Standards: AASB 7,
AASB 121, AASB 132, AASB 139
Week 11 Accounting for hedging Deegan, Chapter 15, Derivative A/Prof Richard
20 May Financial Instruments pp. 476-489 Morris
only; Deegan, Chapter 35, Section
35.6; Accounting standard: AASB 139
Week 12 Accounting issues arising See Blackboard for readings A/Prof Richard
27 May from Corporate Failures & the Morris
Global Financial Crisis
Week 13 NO LECTURES (tutorials
3 June only)

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