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%). |
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