ACC4284: Analyze the way in which theory, practice, and rules in accounting and finance are fit for the purpose within the context of the economic: Emerging Issues in Accounting & Finance Assignment, IIU, Malaysia
|University||INTI International University (IIU)|
|Subject||ACC4284: Emerging Issues in Accounting & Finance|
Knowledge and Understanding tested
- Analyze how theory, practice, and rules in accounting and finance are fit for the purpose within the context of the economic, political, and cultural environment of our society with specific application to any current controversial reporting issues.
- Link major accounting regulatory moves to unresolved issues which remain ongoing across the history of accounting and finance theory- i.e concepts such as measurement, judgment, independence, the nature of reality, and behaviour.
- Evaluate the position of accounting & finance in our society from a political and economic standpoint.
- Analyze the nature of the relationship between accounting & finance from a practical and theoretical standpoint.
Skills and Attributes tested Outcomes:
- Use academic literature to build critical arguments and analyses.
- Academically argue views on topical issues, using appropriate research, while showing their ability to develop an argument and communicate effectively.
- Advise regulatory bodies, or senior management or a professional body, having undertaken independent research and drawn conclusions.
Chair of the International Accounting Standards Board (IASB) Hans Hoogervorst in his speech delivered at the Climate-Related Financial Reporting Conference in Cambridge, UK. on 2 April 2019 has stated that:
“The mission of IASB is to develop accounting standards that bring transparency, accountability, and efficiency to financial markets around the world. IFRS Standards are designed to meet the financial information needs of investors and other market participants to support their economic decisions.”
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