INTERNATIONAL ACCOUNTING STUDY PROGRAM
ACC3IAS
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.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Biserka Siladi
Available to Study Abroad Students: Yes
Subject year level: Year Level 3 - UG
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: ACC2CRE
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/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