10834 (v.3) Accounting (International) 363

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Area:	School of Accounting
Contact Hours:	3.0
Credits:	25.0
Seminar:	1 x 3 Hours Weekly
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.