Advanced Accounting Theory and Policy

Accounting and Finance, Business School

College of Social Sciences


Code 03004

Level of study Third/Final year

Credit value 10

Semester 2

Pre-requisite modules 07 12569

Module description

Advanced accounting theory and policy examines, in a business context and primarily in the IASB and US contexts, policy-making, the forms of theorising in financial accounting, politicisation, conceptual framework projects, and market-based research.

Teaching and learning methods

One two-hour lecture per week