Summer School 2014 Subject List
International Accounting - Stream B (ACCT6002) - (Stream B) - Opens 17 May 2012
|Faculty: Business (Business School)
Department: International Business
Credit Points: 6
Instructors: There are no Instructor details available for this course.
|Start Date: 02 Jul 2012
End Date: 21 Jul 2012
Status: Places available
Enrolments Open: 17 May 2012
Enrolments Close: 23 Jun 2012
Census date: 06 Jul 2012
On-time withdrawals close: 23 Jun 2012
Costs: Local - $3300.00 *
International - $4140.00 *
* Please note: Fees are indicative - while every effort is made to display the correct fees, final fees may vary.
Available to audit: No
Open to HSC graduates?: No
Many of the topics in an international accounting course have a domestic counterpart. However, new factors and complications arise in the international arena. Some of these are (1) diversity of laws, practices, customs, cultures, and competitive circumstances; and (2) risks associated with fluctuating exchange rates, differential rates of inflation, and unstable property rights. International accounting discusses issues from the perspective of companies that have internationalised their finance and/or their operations. It has a comparative aspect, comparing accounting across countries. It deals with corporate reporting and disclosure across national boundaries. It also deals with the harmonization of the worldwide diversity in financial reporting, in particular, convergence around International Financial Reporting Standards. It discusses foreign currency translation, a consolidations issue that arises from multinational operations. Finally, it aims to introduce the key issues relevant for undertaking cross-border analysis of financial statements.
Major assignment, participation, final exam (3hrs)
Start Date: 02 Jul 2012 End Date: 21 Jul 2012
Lectures: Monday, 18:00 - 19:00 hrs, Wednesday, 18:00 - 19:00 hrs, Friday, 18:00 - 19:00 hrs, Saturday, 15:00 - 16:00 hrs
Lectures and tutorials: Institute Lecture Theatre 1
Radebaugh, Lee H, Sidney J Gray, Ervin L. Black. 2006. International Accounting and Multinational Enterprise. Sixth edition. John Wiley & Sons.
Nobes, C.W. and R.H. Parker. 2010. Comparative International Accounting. Eleventh edition. Pearson Education Australia.