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Mata kuliah ini membekali mahasiswa Magister Akuntansi dengan kemampuan mengidentifikasi, menerapkan, mengevaluasi, dan mengomunikasikan isu-isu mutakhir dalam pelaporan keuangan. Pembelajaran bersifat practice-oriented dan menggunakan Contemporary Financial Accounting Course Reader 2024–2026 yang terdiri atas publikasi resmi IASB/IFRS Foundation dan IFRIC, technical bulletin firma profesi, annual report perusahaan nyata, serta artikel ilmiah bereputasi. Dua belas isu inti meliputi IFRS 18; alternative performance measures dan earnings management; supplier finance/reverse factoring; amendments to IFRS 9; nature-dependent electricity contracts; climate-related risks; intangible assets dalam digital business; crypto assets; connectivity antara financial dan sustainability reporting; artificial intelligence; XBRL/digital financial reporting; serta current IFRIC agenda decisions. Mahasiswa berlatih melakukan issue spotting, menilai kontrak dan pengungkapan, merekonstruksi penyajian laporan keuangan, serta menyusun professional accounting memo dan rekomendasi untuk CFO atau audit committee.
This course equips Master of Accounting students with the ability to identify, apply, evaluate, and communicate current issues in financial reporting. The course is practice-oriented and uses the Contemporary Financial Accounting Course Reader 2024–2026, which consists of official publications from the IASB/IFRS Foundation and IFRIC, technical bulletins from professional firms, annual reports from real companies, and reputable academic articles. The twelve core topics include IFRS 18; alte