acc3iac international accounting
INTERNATIONAL ACCOUNTING
ACC3IAC
2015
Credit points: 15
Subject outline
The purpose of this subject is to increase your understanding of the social, political, economic and cultural factors that may lead to diversity of national accounting systems throughout the world and the problems that this diversity may cause for both companies; users of corporate annual reports and financial markets. This subject will increase your understanding of how the global international financial community has responded to this challenge through the International Accounting Standards Board and International Financial Reporting Standards. The subject will increase your understanding of the spread of international financial reporting standards in Europe; China and America in particular. The subject will also provide the opportunity to increase your understanding of some key international financial accounting and reporting topics.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorNicholas Pawsey
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 | Comparative International Accounting, 12th Edition | Prescribed | Nobes, C., and Parker, R., (2012) | Pearson: Essex, England. |
Graduate capabilities & intended learning outcomes
01. Understand and be able to explain the differences in the use of information for financial reporting and the problems this diversity may generate
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
02. Understand and be able to explain the major factors influencing the development of accounting and information disclosure in the global economy
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
03. Understand the role of international accounting in developing economies
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
04. Compare and contrast the financial reporting practices and regulatory frameworks of a variety of countries
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
05. Assess the arguments for and against international harmonization and the role of the International Accounting Standards Board (IASB) and other global and regional bodies
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
06. Describe, contrast and evaluate the solutions that the IASB has developed to a number of key international financial reporting issues
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
07. Critically appraise the extent to which the IASB and International Financial Reporting Standards (IFRSs) could help towards more sustainable forms of business practice
- Activities:
- Online Lectures; Forum and Other Online Discussion; Online Tutorial Questions; Learning Journal; Written Report
Subject options
Select to view your study options…
Albury-Wodonga, 2015, Winter semester, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNicholas Pawsey
Class requirements
Scheduled Online ClassWeek: 27 - 28
Four 1.0 hours scheduled online class other recurrence on any day including weekend at night from week 27 to week 28 and delivered via online.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Learning Journal | 10 | 01, 02, 03, 04, 05, 06, 07 | |
| Written Report | 30 | 01, 02, 03, 04, 05, 06, 07 | |
| Final Examination | 60 | 01, 02, 03, 04, 05, 06, 07 |
Bendigo, 2015, Winter semester, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNicholas Pawsey
Class requirements
Scheduled Online ClassWeek: 27 - 28
Four 1.0 hours scheduled online class other recurrence on any day including weekend at night from week 27 to week 28 and delivered via online.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Learning Journal | 10 | 01, 02, 03, 04, 05, 06, 07 | |
| Written Report | 30 | 01, 02, 03, 04, 05, 06, 07 | |
| Final Examination | 60 | 01, 02, 03, 04, 05, 06, 07 |
Melbourne, 2015, Winter semester, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNicholas Pawsey
Class requirements
Scheduled Online ClassWeek: 27 - 28
Four 1.0 hours scheduled online class other recurrence on any day including weekend at night from week 27 to week 28 and delivered via online.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Learning Journal | 10 | 01, 02, 03, 04, 05, 06, 07 | |
| Written Report | 30 | 01, 02, 03, 04, 05, 06, 07 | |
| Final Examination | 60 | 01, 02, 03, 04, 05, 06, 07 |
Mildura, 2015, Winter semester, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNicholas Pawsey
Class requirements
Scheduled Online ClassWeek: 27 - 28
Four 1.0 hours scheduled online class other recurrence on any day including weekend at night from week 27 to week 28 and delivered via online.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Learning Journal | 10 | 01, 02, 03, 04, 05, 06, 07 | |
| Written Report | 30 | 01, 02, 03, 04, 05, 06, 07 | |
| Final Examination | 60 | 01, 02, 03, 04, 05, 06, 07 |
Shepparton, 2015, Winter semester, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNicholas Pawsey
Class requirements
Scheduled Online ClassWeek: 27 - 28
Four 1.0 hours scheduled online class other recurrence on any day including weekend at night from week 27 to week 28 and delivered via online.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Learning Journal | 10 | 01, 02, 03, 04, 05, 06, 07 | |
| Written Report | 30 | 01, 02, 03, 04, 05, 06, 07 | |
| Final Examination | 60 | 01, 02, 03, 04, 05, 06, 07 |