acc3iac international accounting
INTERNATIONAL ACCOUNTING
ACC3IAC
2014
Credit points: 15
Subject outline
This subject offers students the opportunity to understand¬ the nature of, and influences on, accounting harmonisation. The subject initially introduces differences in national accounting and the factors that explain these differences. We also explore how accounting harmonisation relates to currently predominant views on global economic development and security. Secondly, we explore and contrast the financial accounting regimes in a number of countries, for example the US and China. We also explore the role of international accounting standards in emerging economies. Finally we focus on some major technical accounting issues with which the international accounting standards board has been grappling, for example, intangible issues and complex financial instruments.
FacultyFaculty of Business, Economics and Law
Credit points15
Subject Co-ordinatorKen McPhail
Available to Study Abroad StudentsYes
Subject year levelYear Level 3 - UG
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites ACC2CRE
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
Resource Type | Title | Resource Requirement | Author and Year | Publisher |
---|---|---|---|---|
Readings | International accounting and multinational enterprises | Prescribed | Lee H. Radebaugh, Sidney J. Gray | 6TH ED. NEW YORK : J. WILEY, C2006 |
Subject options
Select to view your study options…
Albury-Wodonga, 2014, Winter semester, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKen McPhail
Class requirements
SeminarWeek: 27 - 28
Ten 2.0 hours seminar per study period on weekdays during the day from week 27 to week 28 and delivered via video conference.
"Please check timetable for days and times of sessions."
Assessments
Assessment element | Comments | % |
---|---|---|
one 2,800-word assignment | 30 | |
one 2-hour final examination | 60 | |
tutorial presentations | 10 |
Bendigo, 2014, Winter semester, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKen McPhail
Class requirements
SeminarWeek: 27 - 28
Ten 3.0 hours seminar per study period on weekdays during the day from week 27 to week 28 and delivered via distance education.
Assessments
Assessment element | Comments | % |
---|---|---|
one 2,800-word assignment | 30 | |
one 2-hour final examination | 60 | |
tutorial presentations | 10 |
Melbourne, 2014, Winter semester, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKen McPhail
Class requirements
SeminarWeek: 27 - 28
Ten 3.0 hours seminar per study period on weekdays during the day from week 27 to week 28 and delivered via blended.
Assessments
Assessment element | Comments | % |
---|---|---|
one 2,800-word assignment | 30 | |
one 2-hour final examination | 60 | |
tutorial presentations | 10 |
Shepparton, 2014, Winter semester, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKen McPhail
Class requirements
SeminarWeek: 27 - 28
Ten 3.0 hours seminar per study period on weekdays during the day from week 27 to week 28 and delivered via distance education.
Assessments
Assessment element | Comments | % |
---|---|---|
one 2,800-word assignment | 30 | |
one 2-hour final examination | 60 | |
tutorial presentations | 10 |