INTERNATIONAL ACCOUNTING STUDY PROGRAM

ACC3IAS

Not currently offered

Credit points: 15

Subject outline

This subject is conducted over summer and it is based on an international study program visiting a number of countries. As part of this subject you will visit companies, professional accounting firms, and regulatory bodies. It seeks to develop your understanding of the development and role of international accounting standards and their impact on business. You will also examine 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 (Pre 2022)

Credit points: 15

Subject Co-ordinator: Justin Lachal

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 3 - UG

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC2CRE

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

IPSAS Explained: A Summary of International Public Sector Accounting Standards.

Resource Type: Book

Resource Requirement: Prescribed

Author: Thomas Muller-Marques Berger, EY.

Year: 2018

Edition/Volume: 3rd Edition

Publisher: WILEY

ISBN: 978-1-119-41510-7

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

Intended Learning Outcomes

01. Demonstrate an understanding of International Financial Reporting Standards and how they affect business
02. Understand the role and operation of the International accounting Standards Board, and other European Regulatory Bodies, concerning the issues of Accounting Standards.
03. Obtain an understanding and insight into the structure and operation of Asian and European Corporations and Professional bodies.
04. Understand the manner in which professional accounting firms, and European companies, ensure compliance and consistency of domestic accounting standards.
05. An awareness of current global business issues in the context of a post GFC environment in Asia and Europe.
Subject not currently offered - Subject options not available.