306-303 International Accounting

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

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 international cost management initiatives.

• High level of development: interpretation and analysis.

• Moderate level of development: written communication; collaborative learning; problem solving; team work; application of theory to practice; synthesis of data and other information; evaluation of data and other information; accessing data and other information from a range of sources.

• Some level of development: oral communication; critical thinking; use of computer software; receptiveness to alternative ideas.

A 2-hour end-of-semester examination (60%), an assignment totalling not more than 3000 words (30%) and a class presentation (10%).