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 TypeTitleResource RequirementAuthor and YearPublisher
ReadingsInternational accounting and multinational enterprisesPrescribedLee H. Radebaugh, Sidney J. Gray6TH ED. NEW YORK : J. WILEY, C2006

Subject options

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Start date between: and    Key dates

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 elementComments%
one 2,800-word assignment30
one 2-hour final examination60
tutorial presentations10

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 elementComments%
one 2,800-word assignment30
one 2-hour final examination60
tutorial presentations10

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 elementComments%
one 2,800-word assignment30
one 2-hour final examination60
tutorial presentations10

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 elementComments%
one 2,800-word assignment30
one 2-hour final examination60
tutorial presentations10