Skip to content | Change text size

AFF3791 - Comparative international accounting

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Dr Wei Lu


Not offered in 2007


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.


The learning objectives of this unit are to:


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

Contact hours

3 hours per week