AFC3220

International financial reporting ( 6 points, SCA Band 2, 0.125 EFTSL)

Leader: Mr Ian Langfield-Smith

Offered:
Clayton Second semester 2005 (Day)

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 twelve 1-hour tutorials

Prerequisites: AFC2120