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International financial reporting (6 points)


Leader: Mr Ian Langfield-Smith

Clayton Summer 2003 (On-campus)
Clayton Summer 2004 (On-campus)
Clayton Summer 2004 (On-campus)

Synopsis: An understanding of the dynamic nature of financial reporting frameworks in differeint countries with an emphasis on the Asia-Pacific region and the influence of the International Accounting Standards Board. Major topics are: the influence of cultural and social values on reporting; comparison of the financial reporting systems and practices in such harmonisation and the IASB's role; and audit implications of international financial reporting.

Assessment: Tutorial participation, presentations and other written: 30% + Examination (3 hours): 70%

Contact Hours: Thirteen 2-hour lectures and six 2-hour tutorials

Prerequisites: AFC2120

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