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9999 (v.4) Accounting (International) 223


 

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Prerequisite(s):

305228 (v.1) Accounting (Financial) 250 or any previous version

Syllabus:

Forces driving international accounting. Classification and cultural models of comparative accounting systems across countries. Analysis of accounting methods in selected countries. Harmonisation of accounting standards, multinational company disclosures, analysing foreign financial statements, financial performance evaluation and budgeting behaviour in multinational companies, transfer pricing and international tax implications.
 

Unit Outcomes:

On successful completion of this unit students will have- Understanding of the major forces driving the development of accounting standards in Major economies. Become able to state similarities and differences in accounting standards in different economies. Compared and analysed accounting reports prepared under differeng national standards. Appreciated performance measurement, target setting and transfer pricing in multinational companies. Become able to comment on the main difficulties in the harmonization process.

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:

Baydoun, N. Nishimura, A. & Willett, R. (1997) Accounting in the Asia Pacific Region, John Wiley & Sons, Australia.

Unit Texts:

Iqbal, Z.F. (2002). International Accounting. Ohio, South Western.
 

Unit Assessment Breakdown:

100% Continuous Assessment.

Field of Education:

 80100 Accounting (Narrow Grouping)

HECS Band (if applicable):

2  

Extent to which this unit or thesis utilises online information:

 Informational  

Result Type:

 Grade/Mark


Availability

YearLocationPeriodInternalArea ExternalCentral External
2004Bentley CampusSemester 2Y  
2004UHK SPACE Main CampusTrimester 2AY  

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

 
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