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Financial Accounting Theory

duration Duration: 1 Teaching Period

unit code Unit Code: ACC80005

contact hours Contact Hours: Recommended 10 hours of study per week

About this unit

This unit provides students with the skills and expertise to examine the development of accounting theory and the methodology used by accounting theorists; describe and critically analyse a framework of accounting concepts, including assets, liabilities and income and use the methodology and the framework developed in the unit of study to study specific issues in financial accounting including the development of accounting standards, accounting theory, current measurement issues, and to consider topical accounting issues.


  • Regulatory frameworks
  • Accounting theories
  • Measurement issues in accounting
  • Application of theories and measurement issues to a number of financial accounting standards
  • Non-financial corporate reporting information and issues