306-303 International Accounting

Credit Points

12.5

HECS Band

2

Coordinator

To be advised.

Prerequisites

306-201 Cost Management and 306-202 Intermediate Financial Accounting.

Semester

2 (view timetable)

Contact

Three hours of seminars per week

Subject Description

This subject analyses key financial accounting topics such as business combinations and consolidation, goodwill and intangibles, segmental reporting, inflation and foreign exchange from three different perspectives: theoretical issues, major national treatments, and international harmonisation efforts. Furthermore, the subject analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, intracompany transfer pricing and accounting for quality.

Assessment

A 3-hour end-of-semester examination (70%), an assignment totalling not more than 2500 words (20%) and a class presentation (10%).



Status:                   Official 2003
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