Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Syllabus: | Introduction to international accounting, international accounting dimensions, determinants of national differences, regulation and conceptual development, associations and bodies involved with standard setting, IASC and harmonisation of accounting standards, role of government agencies, changes in standards including the EC, transfer pricing, foreign exchange transactions, foreign reporting and disclosure, future directions in international accounting. This unit is not available to students enrolled in an Accounting major. |
| |
Unit Outcomes: | On successful completion of this unit, students will have - Understood accounting implications of financial management issues in multinational organisations. An ability to develop accounting systems for multinational organisations. Appreciated the problems of performance measurement in multinational organisations. Appreciated the implications tax laws have for transfer pricing arrangements. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | Gernon, H. and Meek, G. (2001), Accounting - An International Perspective, 5th ed. NY, Irwin McGraw Hill. |
| |
Unit Assessment Breakdown: | End of semester test 40%. Group case study presentation (2 x20%) 40%. Review questions and presentation (2 x 10%) 20%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
|
Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
|
Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Joondalup Campus | Semester 2 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
|
