AFF3791

International accounting

(BUS)

Dr Wei Lu

6 points + 3-4 hours per week + First, second semester + Caulfield + Prerequisite: AFF2491

Synopsis: Causes and effects of international differences in accounting, auditing and taxation rules and practices. The accounting and reporting needs and dilemmas of Australian companies operating overseas as well as of foreign multinationals operating in Australia. Accounting practices of the UK, USA, Europe, Japan and the so called Asian /tiger0 nations. Role of the IASC, the UN and the IOSCO.

Assessment: Tutorials and class tests: 20% + Assignment (2000-3000 words): 20% + Examination (3 hours): 60%