9999 (v.4) Accounting (International) 223

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

Prerequisite(s):

305228 (v.1) Accounting (Financial) 250 or any previous version

Syllabus:

Forces driving international accounting. Classification and cultural models of comparative accounting systems across countries. Analysis of accounting methods in selected countries. Harmonisation of accounting standards, multinational company disclosures, analysing foreign financial statements, financial performance evaluation and budgeting behaviour in multinational companies, transfer pricing and international tax implications.

** 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:

80100 Accounting (Narrow Grouping)

Funding Cluster:

02 - Accounting, Administration, Economics, Commerce

SOLT (Online) Definitions*:

Informational
*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
2005	Bentley Campus	Semester 2	Y
2005	UHK SPACE Main Campus	Trimester 2A	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