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GSB603 International Accounting

Updated: 09 July 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Trimester 3 Off 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 GradCertProfAcc or MCom or MCom(ProfAcc) or MBusRes or MBusRes(Hons)
Co-requisites None
Restrictions AFM314 or AFM514 or AFM415
Notes None
Combined Units None
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. All students enrolled in AFM514 are required to undertake a postgraduate research project.
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: Trimester 3 , Off 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 60% 4000
Assessment Notes
Research assignment
Final Examination 2 hrs 40%

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. understand the scope of issues defined as international accounting;
  2. understand how countries may be classified according to their accounting measurement and disclosure practices;
  3. understand the theory and research concerning the relationship between national cultural values and accounting systems and practices;
  4. comment on the development of accounting practices in the individual countries studied in this unit;
  5. evaluate the effects of different national accounting practices on the measurement of profit and equity;
  6. evaluate the role of the International Accounting Standards Board and its policy of developing international accounting standards;
  7. understand the processes of accounting harmonisation in Europe, the Asia Pacific region and globally;
  8. critically evaluate methodologies used for measuring harmonisation of accounting practices;
  9. develop the capacity to critically evaluate the various research methodologies used by researchers in international accounting research projects; and
  10. develop research skills by undertaking a research project involving; literature review, hypothesis development, data collection, data analysis, data interpretation and synthesis of conclusions and or recommendations from the research project.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
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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