AFF3791

International accounting (6 points)

(BUS)

Leader: Dr Wei Lu

Offered:
Caulfield First semester 2003 (Day)
Caulfield Second semester 2003 (Evening)
Caulfield First semester 2004 (Day)
Caulfield Second semester 2004 (Evening)

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 'tiger' nations. Role of the IASB, the UN and the IOSCO.

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

Contact Hours: 3-4 hours per week

Prerequisites: AFF2491