Undergraduate - UnitAFX3551 - International study program in accounting

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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.

Outcomes

The learning goals associated with this unit are to:

1. compare and contrast accounting standard setting in various countries and discuss the convergence of accounting standards through an international study program
2. develop a practical understanding and appreciation of culture in the development of national accounting regulations
3. evaluate academic and professional papers in international accounting
4. 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%

Chief examiner(s)

Jacqueline Birt

Contact hours

Four 3-hour seminars and up to twelve 2 hour-formal visits to professional bodies and companies during the international component of the programs over approximately 4 weeks.

Prerequisites

Students must have passed one of the following: AFC2120, AFF2491, AFG2491 or AFW2491 before undertaking this unit otherwise permission required.

Prohibitions

AFX3871