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AFM415 International Accounting

Updated: 09 July 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Semester 2 On Campus C - Internet access required
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites candidature in MCom
Co-requisites None
Restrictions AFM314 or AFM514
Notes None
Combined Units AFM314 - International Accounting
Coordinator(s) Lan Sun (lansun@une.edu.au)
Unit Description

A reading and seminar unit examining research concerning the development of accounting in selected countries and globally. A review of current international accounting research methodology and relevant contemporary research papers is undertaken. Countries studied include: Australia, China, France, Germany, Japan, United Kingdom, United States of America and various international agencies such as IASB.
Prescribed Material
Mandatory 		Text(s):

Note: Students are expected to purchase prescribed material

Comparative International Accounting
ISBN: 9780273714767
Nobes, C. and Parker, R., Pearson Education 10th ed. 2008
Text refers to: Semester 2 , On Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment
Title Exam Length Weight Mode No. Words
Assignment 1 30% 3000
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1,4 and 5 GA: 1, 2, 3, 4, 6 and 7
Tutorial 10%
Assessment Notes
Oral presentation
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 6 and 7
Final Examination 2 hrs 60%
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 6 and 7

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. demonstrate an understanding of the theory and research concerning the relationship between national cultural values and accounting systems and practices;
  2. evaluate the effects of different national accounting practices on the measurement of profit and equity;
  3. evaluate the role of the International Accounting Standards Board and its policy of developing international accounting standards;
  4. demonstrate an understanding of the processes of accounting harmonisation in Europe, the Asia Pacific region and globally; and
  5. analyse relationships between theory and contemporary practice with respect to international accounting.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
Students will develop an increased knowledge of the discipline through the learning and teaching activities associated with the unit. 		True True True
2 Communication Skills
 True True True
3 Global Perspectives
 True True True
4 Information Literacy
 True True
5 Life-Long Learning
 True
6 Problem Solving
 True True True
7 Social Responsibility
 True True True
   

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