| Course Code : | 2101TEWREV | | Study domain: | Accountancy & Audit | | Semester: | Semester: 2nd semester
| | Sequentiality: | The student must have obtained a credit for the following course:
- 'Financiële rapportering en analyse'
| | Contact hours: | 30 | | Credits: | 3 | | Study load (hours): | 84 | | Contract restrictions: | No contract restriction
| | Language of instruction : | Dutch
| | Exam period: | exam in the 2nd semester
| | Tutor(s) | Kris Hardies
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1. Prerequisites
At the start of this course the student should have acquired the following competences:
Specific prerequisites for this course:
- Financial accounting (basics)
- Financial reporting and analysis (basics)
2. Learning outcomes
- Students have to understand conceptual arguments underlying current accounting thought and practices.
- Students need to be able to understand on-going controversies and debates on selected accounting issues.
- Students need to be able to critically approach conceptual as well as related practical accounting issues.
3. Course contents
The aim of this course is to help students achieve a deeper understanding of selected contemporary issues in accounting. First, a theoretical framework will be developed. Students will obtain sound knowledge of normative, positive, and critical theories of accounting. Subsequently, these theories will be used to critically analyze a number of contemporary accounting issues.
Current accounting standards and practices to be discussed in this course include (subject to change) the going-concern assumption, accounting conservatism, earnings management/creative accounting, fair value accounting, the (audit) expectation gap, SOX, and the principles rules debate.
4. Teaching method
Class contact teaching: LecturesSeminars
Personal work: Assignments:Individually
5. Assessment method and criteria
Examination: Oral with written preparationOpen-question
6. Study material
Required reading
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Slides
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Syllabus provided by the lecturer
Optional reading
The following study material can be studied on a voluntary basis:
- Scott, W., 2000, Financial Accounting Theory (ISBN-13: 9780132072861, Prentice-Hall).
- Godfrey, J., A. Hodgson, A. Tarca, J. Hamilton, and S. Holmes, 2010, Accounting Theory (ISBN: 978-0-470-81815-2, John Wiley & Sons).
- Watts, R. and J. L. Zimmerman, 1986. Positive Accounting Theory (ISBN:0-13-686171-7, Englewood Cliffs).
7. Contact information
Kris Hardies
Universiteit Antwerpen
Faculteit Toegepaste Economische Wetenschappen
Departement Accounting en Financiering
Prinsstraat 13
2000 Antwerpen
+32 3 265.40.43
kris.hardies@ua.ac.be
(+)last update: 04/10/2012 13:56 kris.hardies
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