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Unit of study_

International Accounting - ACCT6002

Many of the topics in an international accounting unit have a domestic counterpart. However, new factors and complications arise in the international arena. Some of these are (1) diversity of laws, practices, customs, cultures, and competitive circumstances; and (2) risks associated with fluctuating exchange rates, differential rates of inflation, and unstable property rights. International accounting discusses issues from the perspective of companies that have internationalised their finance and/or their operations. It has a comparative aspect, comparing accounting across countries. It deals with corporate reporting and disclosure across national boundaries. It also deals with the harmonisation of the worldwide diversity in financial reporting, in particular, convergence around International Financial Reporting Standards. It discusses consolidation issues that arise from multinational operations.

Classes
1 x 1hr lecture and 1 x 2hr tutorial per week.

Assessment
final exam (50%), test 1 (15%), test 2 (15%), assignment (10%), oral presentation (10%)

Assumed knowledge
Accounting standards and their application

Pre-requisites

ACCT6001

Details

Faculty: Business (Business School)

Semester 1

24 Feb 2020

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Mar 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Faculty: Business (Business School)

Semester 2

03 Aug 2020

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Aug 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Courses that offer this unit

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