AFX3551 - International study program in accounting

Offered

Caulfield Summer semester A 2009 (On-campus block of classes)

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 goals associated with 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

Within semester assessment: 50%
Examination (2 hours): 50%

Contact hours

Three 3-hour seminars over two weeks prior to departure; and participation in a series of up to ten seminars of approximately 3-hours conducted over a period of about 3 weeks at international commercial centres

Prerequisites

AFC2120, AFF2491, AFW2491 or permission required.

Prohibitions

AFX3871