Area: |
School of Accounting |
Credits: |
25.0 |
Contact Hours: |
3.0 |
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| ** The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline. ** |
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Seminar: |
1 x 3 Hours Weekly |
Prerequisite(s): |
5698 (v.5) Organisational Behaviour 550 or any previous version
AND
5755 (v.6) Managerial Effectiveness 571 or any previous version
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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 function. |
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| ** To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement. ** |
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Field of Education: |
80101 Accounting |
HECS Band (if applicable): |
2 |
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Extent to which this unit or thesis
utilises online information: |
Not Categorised |
Result Type: |
Grade/Mark |
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Availability |
| Availability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information. |
