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/Exchange StudentsYes

Subject year levelYear Level 3 - UG

Available as ElectiveYes

Learning ActivitiesOverseas visitation, essays and presentations

Capstone subjectNo

Subject particulars

Subject rules



Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

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

Resource TypeBook

Resource RequirementPrescribed

AuthorThomas Muller-Marques Berger, EY.


Edition/Volume3rd Edition



Chapter/article titleN/A



Other descriptionN/A

Source locationN/A

Career Ready


Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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 options

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Subject not currently offered - Subject options not available.