Mr Brendan O'Connell
6 points · 3 hours per week · Summer semester · Caulfield · Prerequisites: AFX1110
Objectives On completion of this subject students should be familiar with the various economic, political, and social forces driving accounting to be more international in focus; able to appreciate the advantages and disadvantages of international accounting standards; able to identify and measure the degree of transaction, translation and economic exposure incurred from fluctuations in foreign exchange rates; able to understand the various motives for conducting international business; familiar with the various techniques available to finance international trade; able to understand the various methods a firm may utilise to hedge its foreign exchange risk.
Synopsis Appreciation of the international environment in which companies operate today; influence of foreign markets on corporate performance and the way it is reported; sound financial management techniques for a company's success.
Assessment Assignment (2000 words): 30% · Examination (2 hours): 60% · Class participation: 10%
Prescribed texts
Choi F and Mueller G International accounting 2nd edn,
Prentice-Hall, 1992
Madura J International financial management, 3rd edn, West, 1992