10834 (v.3) Accounting (International) 363

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

** 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. **

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, International Accounting Standards Committee (IASC) and harmonisation of accounting standards, role of government agencies, changes in standards including the European Commission (EC), transfer pricing, foreign exchange transactions, foreign reporting and disclosure and future directions in international accounting. This unit is not available to students enrolled in an Accounting major.

** 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. **

Field of Education:

080100 Accounting (Narrow Grouping)

Funding Cluster:

02 - Accounting, Administration, Economics, Commerce

SOLT (Online) Definitions*:

Supplemental
*Extent to which this unit or thesis utilises online information

Result Type:

Grade/Mark

Availability

Year	Location	Period	Internal	Partially Online Internal	Area External	Central External	Fully Online
2007	Bentley Campus	Semester 1	Y
2007	UHK SPACE CIDP	Semester 1A	Y
2007	UHK SPACE Main Campus	Trimester 1A	Y

Area External	refers to external course/units run by the School or Department or offered by research.
Central External	refers to external and online course/units run through the Curtin Bentley-based Distance Education Area
Partially Online Internal	refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External
Fully Online	refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External