If you are looking for very comprehensive notes on ACCT3321 (Accounting Theory and Practice), you have come to the right place. I have included all the formulas, theories, and practical aspects that will help you in reviewing for the final exam. I used my notes and scored an HD in the end so I am sure that you can too! Topics covered: 1. Accounting regulation and the conceptual framework 2. Application of accounting theory 3. Revenue 4. Employee Benefits 5. Fair Value Measurement 6. Financial Instruments 7. Foreign currency transactions and forward exchange contracts 8. Non-financial, Sustainability and corporate social responsibility reporting 9. Earnings Management and Earnings Per Share 10. Leases 11. Intangible Assets 12. Provisions, Contingent Liabilities, and Contingent Assets 13. Accounting policies and other disclosures


Semester 1, 2022

89 pages

31,279 words



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