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Accounting Theory and Issues: - This academic unit needs scholars to make an in depth understanding about several theories related to accounting and also to apply that to the specific issues related to financial reporting and conceptual framework which is used by the Australian Accounting Standard Board (AASB). The scholars will acutely check out both the theoretical or logical basis of specific accounting standards and the accounting standard setting process and then they can apply this to topic such as capital market contracting, environmental and sustainability accounting, fair value accounting, earnings management, and the international harmonization of accounting standards.

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