acc3ias internatnal accon study progrm
INTERNATIONAL ACCOUNTING STUDY PROGRAM
ACC3IAS
2015
Credit points: 15
Subject outline
This subject is conducted over summer and mid-year. It is based on an international study program visiting a number of countries. The subject comprises visits to companies, professional accounting firms, and regulatory bodies. It seeks to develop an understanding of the development and role of international accounting standards and their impact on business. It also examines the roles of the profession and government in the implementation and development of accounting standards and their relevance for business.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorLeslie Nethercott
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 | Accounting Handbook | Prescribed | CPA Australia | PEARSON PRENTICE HALL, 2010 |
| Readings | Applying international accounting standards | Recommended | Alfredson, K., Leo, K., | WILEY, 2007 |
| Readings | Issues in Financial Accounting | Recommended | Henderson, S., Pearson, G. and K. Herbolm | PEARSON PRENTICE HALL 13TH EDITION, 2008 |
Graduate capabilities & intended learning outcomes
01. Demonstrate as understanding of International Financial Reporting Standardes and how they affect business
- Activities:
- Overseas visitation and examination
02. Understand the role and operation of the International accounting Standards Board, and other European Regulatory Bodies, conderning the issues of Accounting Standards.
- Activities:
- Overseas visitation and examination
03. Obtain an understanding and insight into the strucutre and operation of asian and European Corporations and Professional bodies.
- Activities:
- Overseas visitation and examination
04. Understand the manner in which professional accounting firms, and European companies, ensure compliance and consistency of domestic accounting standards.
- Activities:
- Overseas visitation and examination
05. An awareness of current global business issues in the context of a post GFC environment in Asia and Europe.
- Activities:
- Overseas visitation and examination
Subject options
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Melbourne, 2015, Week 02-08, Day
Overview
Online enrolmentYes
Maximum enrolment size22
Enrolment information Limited because of travel, accommodation limitations and restrictions at foreign presentation sites. Students unable to enrol without written permission of lecturer.
Subject Instance Co-ordinatorLeslie Nethercott
Class requirements
SeminarWeek: 02 - 08
One 3.0 hours seminar per day on weekdays during the day from week 02 to week 08 and delivered via face-to-face.
"Three-week intensive study tour preceded by one 7-hour prepatory lecture in Melbourne."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| One 1500-word case study | 30 | 01, 02, 03, 04, 05 | |
| One final 2-hour examination | 50 | 01, 02, 03, 04, 05 | |
| Participation in presentation | Participation in presentation includes posing appropriate questions and relevant contributions to discussions | 20 | 01, 02, 03, 04, 05 |