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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorJustin Lachal

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

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsIPSAS Explained: A Summary of International Public Sector Accounting Standards. 3rd EditionPrescribedThomas Muller-Marques Berger, EY. 2018WILEY

Graduate capabilities & intended learning outcomes

01. Demonstrate an understanding of International Financial Reporting Standards and how they affect business

Activities:
Overseas visitation and essays
Related graduate capabilities and elements:
Literacies and Communication Skills (Speaking)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

02. Understand the role and operation of the International accounting Standards Board, and other European Regulatory Bodies, concerning the issues of Accounting Standards.

Activities:
Overseas visitation and presentations
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

03. Obtain an understanding and insight into the structure and operation of Asian and European Corporations and Professional bodies.

Activities:
Overseas visitation and presentations
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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

Activities:
Overseas visitation and presentations
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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

Activities:
Overseas visitation and presentations
Related graduate capabilities and elements:
Literacies and Communication Skills (Speaking)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Subject not currently offered - Subject options not available.