10834 (v.3) Accounting (International) 363

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.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

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.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y
2004	Joondalup Campus	Semester 2	Y