Accounting Theory and Current Issues

H16025 Accounting Theory and Current Issues

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Accounting Theory and Current Issues

Examine conceptual issues and the sources of authority for the accounting requirements which apply to reporting by Australian companies, including Company Law, International and Australian Accounting Standards, and Stock Exchange requirements.

Situational demand

Apply Australian Accounting Standards and Corporate Legislation to the financial reporting processes


Approach to be followed

The concept of diluted EPS mainly highlights or measures the quality of the earnings per share (EPS) of a firm if all of the convertible securities were exercised in a certain period of time (Rashty, 2018).



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