AFX3551 - International study program in accounting

Leader: Associate Professor Carolyn Windsor

Offered

Berwick Summer semester A 2007 (Day)
Caulfield Summer semester A 2007 (Day)
Clayton Summer semester A 2007 (Day)
Gippsland Summer semester A 2007 (Day)
Malaysia Summer semester A 2007 (Day)
Peninsula Summer semester A 2007 (Day)

Synopsis

This unit centres on both a conceptual and practical approach to International Accounting Issues with emphasis on International Standard Setting and compliance as viewed by regulatory and private sector preparers of accounts. Students gain a practical understanding of these issues in an international context through the overseas visitation program which forms an integral part of this unit.

Objectives

The learning objectives of this unit are to:

• compare and contrast accounting standard setting in various countries and discuss the convergence of accounting standards through an international study program;
• develop a practical understanding and appreciation of culture in the development of national accounting regulations;
• evaluate academic and professional papers in international accounting;
• apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with international accounting.

Assessment

Examination:(60%)+ 2000 word case study:(20%)
participation:(20%)

Contact hours

2 x 3.5 hour seminars, 10 x 3.5 hour visits to professional bodies and corporations during the international component of programs over a period of approximately three weeks

Prerequisites

Must have passed 8 units, including at least 2 units from the Department of Accounting and Finance

Prohibitions

AFX3791