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AFC3220 - Comparative international financial reporting

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Mr Ian Langfield-Smith


Clayton Second semester 2007 (Day)


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.


The learning objectives of this unit are to:


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

Contact hours

Thirteen 2-hour lectures and twelve 1-hour tutorials