Not currently offered

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-ordinatorBiserka Siladi

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC2CRE


Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A


Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsAccounting HandbookPrescribedCPA AustraliaPEARSON PRENTICE HALL, 2010
ReadingsApplying international accounting standardsRecommendedAlfredson, K., Leo, K.,WILEY, 2007
ReadingsIssues in Financial AccountingRecommendedHenderson, S., Pearson, G. and K. HerbolmPEARSON PRENTICE HALL 13TH EDITION, 2008

Graduate capabilities & intended learning outcomes

01. Demonstrate as understanding of International Financial Reporting Standardes and how they affect business

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.

Overseas visitation and examination

03. Obtain an understanding and insight into the strucutre and operation of asian and European Corporations and Professional bodies.

Overseas visitation and examination

04. Understand the manner in which professional accounting firms, and European companies, ensure compliance and consistency of domestic accounting standards.

Overseas visitation and examination

05. An awareness of current global business issues in the context of a post GFC environment in Asia and Europe.

Overseas visitation and examination

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