ACX3500 - International study program in accounting - 2017

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting


Dr Xinning Xiao

Unit guides



  • Summer semester A 2017 (On-campus block of classes)


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.


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.


Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)


Students must have passed one of the following: AFC2120, ACC2120, ACB2491, AFF2491, ACF2491, AFG2491, ACG2491, ACW2491 or AFW2491, ACC2100, ACF2100 or be granted permission by the chief examiner before undertaking this unit.


AFX3871, BFX3871, AFX3551, ACX3551.