12 Jan 1. Examine conceptual issues and the sources of au
1. Examine conceptual issues and the sources of authority for the accounting requirements whichapply to reporting by Australian companies, including Company Law, International and AustralianAccounting Standards, and Stock Exchange requirements;2. Understand and evaluate different theories of accounting such as positive accounting theory,normative accounting theory, stakeholders’ theory, legitimacy theory, institutional theory, anddifferent initiatives of relevant global organisations such as GRI, IR;3. Apply Australian Accounting Standards and Corporate Legislation to the financial reportingprocesses;4. Evaluate advanced level financial accounting problems and select appropriate accountingstrategies for the accounting entity;5. Understand different provisions of accounting standards and the compliance requirements of theprofessional and legal bodies in Australia;6. Make judgments about appropriate use of accounting standards and accurately apply appropriatetreatments for different advanced level accounting issues;
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