307976 (v.2) International Accounting 575
| Area: | School of Accounting |
|---|---|
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Tuition Patterns: | The tuition pattern provides details of the types of classes and their duration. This is to be used as a guide only. Precise information is included in the unit outline. |
| Seminar: | 1 x 3 Hours Weekly |
| Syllabus: | Provides an understanding of the differences in accounting between countries in financial reporting. The unit introduces financial statement analysis at an early stage to highlight problems associated with analysing and comparing financial results from corporations operating in a global economy. This is a continuing underlying theme in the unit. A comparative study of transparency and disclosure, highlighting major differences in international reporting, is followed by a study of the thrust towards global harmonisation of accounting and reporting. Financial reporting in the Asia-Pacific region, the United States and the European Union will be studied. Issues in international accounting including international business combinations, reporting liabilities, foreign currency translation, segment reporting, transfer pricing and accounting for price level changes will be studied functions. |
| Unit references, texts, outcomes and assessment details | The most up-to-date information about unit references, texts and outcomes, will be provided in the unit outline. |
| Field of Education: | 080101 Accounting |
| Result Type: | Grade/Mark |
Availability
No current availability exists. It may that this is planned for a future year or a decision has been made to not offer it currently. Contact the School or Area listed above for further information.
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