Economic instability, corporate collapses, fraud, investor uncertainty, transparency and sustainability are driving a number of accounting issues that call into question the value and appropriateness of traditional accounting thinking and structures.
This module is designed to help us gain an understanding of these major issues that are changing the way accountants think and deliver.
By the end of this learning module you will gain an understanding of:
- the appropriateness of reported measures
- shareholder and market expectations
- sustainability and stakeholder expectations
- how you can strike the balance between financial and non-financial measures
- the issues of intangible value and accounting